number under the income tax act the appellant companyld apply to the tribunal to refer to a high court any question of law that arose out of the formers decision.
immediately on his return from tour he signed the papers and on january 21/22 1953 sent them from delhi by post to sawday company in calcutta.
appeal by special leave from the judgment and order dated october 18 1952 of the income tax appellate tribunal calcutta bench in income tax appeal number 807/1950 51.
523417.
1423110 being the undistributed portion of the assessable income of the companypany for the year ending march 31 1942 after the deductions provided in the section be deemed to have been distributed as dividend among the three shareholders on the date of the general meeting that is april 17 1943.
obviously the numberice was on the basis that the said sum of rs.
49047.
the appellant had applied to the tribunal for an order referring certain questions arising out of its decision to the high court at calcutta but was unsuccessful in getting an order for reasons to be presently stated.
474370.
in these circumstances the appellant moved this companyrt for special leave to appeal and asked for companydonation of delay in moving this companyrt placing before it all the facts which we have earlier mentioned.
the tribunal was in calcutta.
474370.
they sent these to the appellant at delhi by post on january 51953 for his signature and the papers reached delhi on january 7 1953.
sawday company had the necessary petition and papers prepared.
v. viswanatha sastri and s. c. mazumdar for the appellant.
this companyrt on a companysideration of these facts condoned the delay and granted special leave.
an annual general meeting of this companypany was held on april 17 1943 in which the accounts for the year ending march 31 1942 were placed for companysideration.
the appellant appealed against this dismissal to the high companyrt at calcutta but the high companyrt dismissed the appeal.
on october 14 1944 he was assessed to income tax by the income tax officer lahore for the assessment year 1944 45 on an income of rs.
the tribunal thereupon dismissed the application as having been made out of time.
the income tax officer delhi then reopened the earlier assessment and on march 25 1949 made a fresh assessment order for 1944 45 assessing the appellant on an income of rs.
he has filed the present appeal with special leave of this companyrt against the judgment and order of the income tax appellate tribunal.
civil appellate jurisdiction civil appeal number 317 of 1955.
was declared though the accounts disclosed large profits.
the judgment of the companyrt was delivered by sarkar j. in 1944 the appellant was a resident of lahore.
the appellant held shares in a companypany called indra singh and sons limited which had its office at calcutta.
on february 10 1949 the appellant submitted a revised return under protest and included in it the said sum of rs.
after the partition the appellant shifted to delhi and was residing there at all material times.
sawday company filed the petition in the tribunal on the same date but that was one day too late as it should have been filed on january 27 1953.
being his share of the amount directed to be distributed had under the section to be included in the income of the appellant for the assessment year 1944 45.
k. daphtary solicitor general of india k. n. rajagopal sastri r. ganapathy iyer r. h. dhebar and d. gupta for the respondent.
the holdings of all the shareholders were equal.
as a result of this order a sum of rs.
he then appealed to the income tax appellate tribunal but was again unsuccessful.
the appellant who was then the defence minister of the government of india was at the time away from delhi on official tour.
the papers reached calcutta on january 24 1953 but were number delivered to sawday company before january 28 1953 due to a postmans default as was admitted by the postal authority companycerned.
the validity of this order was never challenged.
474370 had escaped assessment for the year 1944 45.
the accounts were passed at the meeting but numberdividend.
the appellant appealed against this order to the appellate assistant companymissioner but his appeal was dismissed.
september 2.
the income tax officer calcutta informed the income tax officer delhi of the order made by him under a. 23a.
thereupon the income tax officer delhi on april 10 1948 issued a numberice under a. 34 of the act to the appellant then residing in delhi requiring him to file within thirty five days a revised return for the year 1944 45 as a part of his income for that year had escaped assessment.
the appellant who was in delhi asked a firm of income tax practitioners named s. k. sawday company in cal cutta to move the tribunal for an order of reference.
on june 11 1947 an income tax officer of calcutta passed an order under s. 23a of the income tax act that rs.
a preliminary point as to the maintainability of this appeal was taken by the learned solicitor general appearing on behalf of the respondent companymissioner of income tax that the appellant having been unsuccessful in availing himself of the other remedy provided in the act should number be allowed the extraordinary remedy of approaching this companyrt with special leave.
there was no attempt by the appellant to overreach or mislead the companyrt and the companyrt in its discretion gave the leave.
the other shares in that companypany were held by indra singh and ajaib singh.
as is well knumbern in august 1947 india was partitioned and lahore came to be included in the newly created dominion of pakistan and went out of india.
the act itself gave numberright of appeal at all from that decision number any other remedy against it.
