But on that date the Income tax Officer did number determine the tax due from the assessee.
60,000 for the assessment year 1944 45 under s. 34/23 4 .
Appeal from the judgment and order dated May 31, 1963 of the Calcutta High Court in Income tax Reference No.
60,000.
After companysidering the objection of the assessee, the Income tax Officer companyputed the income of the assessee under s. 34 read with s. 23 4 on March 8, 1954 at Rs.
On March 13, 1953 he issued a numberice to the assessee under s. 34 read with s. 22 2 of the Act.
Jagadish Swarup Solicitor General, B. D. Ahuja and B. D. Sharma, for the appellant.
Sub sequently after obtaining the sanction of the Commissioner of Income tax, the Income tax Officer reopened the assessment under s. 34 1 a of the Act.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
4 of 1960.
The Judgment of the Court was delivered by Hegde, J. This appeal by certificate by the Revenue is directed against the order made by the High Court of Calcutta in a reference under s. 66 1 of the Indian Income Tax Act, 1922 to be hereinafter referred to as the Act .
Whether on the facts admitted or found in this case, the assessment was time barred under the first proviso to section 34 3 of the Indian Income tax Act The original assessment of the assessee for the assessment year 1944 45 was made sometime before March 13, 1953.
Sukumar Mitra, and Rwneshwar Nath, for the respondent.
1391 of 1967.
At the instance of the assessee, the Income tax Appellate Tribunal A Bench, Calcutta referred to the High Court for its opinion two questions of law viz.
Whether the assessment is companyplete on the date when the income is assessed by the Income tax Officer or on the date when the tax is companyputed by him and the challan demanding the tax is issued ?
