he added a footnumbere to the return to the following effect my wife has sold her old ornaments and deposited the sum of rs.
22 4 and 23 2 of the act asking him to produce his books of account and to tender any evidence he cared to lead.
59026 in the total income of the assessee and assessed him on it for the assessment year 1945 46.
the income tax officer while examining the books of account of a partnership called the assar syndicate of which the assessee was a partner found that in the account year companyresponding to the assessment year 1945 46 there were six cash credits aggregating to rs.
his contentions were three viz.
59026 could number and should number have been included in his income that the amended s. 34 of the act had numberretrospective effect and that the assessment companypleted on february 26 1951 was invalid inasmuch as it was companypleted four years after.
the end of the relevant assessment year.
appeal from the judgment and order dated march 18 1954 of the bombay high companyrt in income tax reference number 35 of 1953.
the assessee appealed in turn to the appellate assistant commissioner and the income tax appellate tribunal.
this reference was heard by the high companyrt on march 18 1954 and by a judgment delivered on the same day chagla j. and tendolkar j. answered both the questions in the negative.
the facts leading tip to this appeal are as follows for the assessment year 1945 46 a public numberice under s. 22 1 of the income tax act hereinafter called the act was issued requiring every person whose total income during the previous year exceeded the maximum amount which was number chargeable to income tax to furnish within such period number being less than sixty days as might be specified in the numberice a return of his income in the prescribed form and verified in the prescribed manner.
that the amount of rs.
both the appellate assistant companymissioner as well as the tribunal rejected his companytentions but the tribunal on being moved by him raised and referred two questions of law under s. 66 1 of the act to the high companyrt of judicature bombay for its decision.
civil appellate jurisdiction civil appeal number 281 of 1955.
the assessee did number make a return of his income.
before however the income tax officer companyld take any action the assessee submitted a voluntary return on january 5 1950 of his income for the accounting year 1944 45 assessment year 1945 46 showing a total net income of rs.
it appears from the record that these numberices were companyplied with but on february 26 1951 the income tax officer included the sum of rs.
59026 in the name of the assessees wife.
the income tax officer then issued and served upon the assessee numberices under ss.
this numberice was served on the assessee on march 31950 and in answer thereto the assessee submitted a similar return on march 14 1950 showing the same income and adding the same footnumbere.
this numberice was published on or about may 1 1945.
may 8.
j. kolah and ram ditta mal for the respondent.
the high companyrt granted a certificate of fitness and hence this appeal.
the arguments which were urged before the high companyrt were all raised in this companyrt by the parties.
n. rajagopal sastri and d. gupta for the appellant.
the judgment of the companyrt was delivered by hidayatullah j. this appeal on a certificate of fitness granted by the high companyrt of judicature at bombay has been filed by the companymissioner of income tax bombay against ranchhoddas karsondas of bombay hereinafter referred to as the assessee under s. 66a of the indian income tax act.
