Appeal by special leave from the judgment and order, dated November 28, 1963 of the Allahabad High Court in A.I.T. Reference No.
In appeal by the respondent the Agricultural Income tax Commissioner by order dated March 5, 1952, set aside the orders of the Collector and also of the Sub Divisional Officer and directed that the assessment be reopened by the Collector and fresh assessment of the income for 1355 Fasli be made after giving numberice to the respondent.
80,859/13/6.
The Judgment of the Court was delivered by Shah, J. By order, dated May 14, 1949 the Sub Divisional Officer, Jaunpur, assessed Raja Yadvendra Dutt Dube hereinafter called the respondent under S. 16 3 of the U. Agricultural Income tax Act, 1948 to pay agricultural income tax for the account period 1355 Fasli July 1, 1947 to June 30, 1948 on a net income of Rs.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
V. Viswanatha Sastri, M. V. Goswami and B. C. Misra, for the respondent.
Being of the view that a part of the income of the respondent had escaped assessment, the Collector of Jaunpur by order, dated June 9, 1950, recomputed tax under S. 25 read with s. 16 4 of the Act for the said account period on a total net income of Rs.
The respondent then moved the Board of Revision against the order of the Commissioner.
T. Desai and O. P. Rana, for the appellant.
In the view of the Commissioner, assessment made by the Sub Divisional Officer was without jurisdiction, and the order of reassessment by the Collector being in review and substitution of the order of assessment, want of jurisdiction in the order of assessment attached to the order of reassessment as well.
The State of Uttar Pradesh has appealed to this Court.
72,769/15/2.
The Board agreed with the Commissioner, that the assessment order made by the Sub Divisional Officer was illegal and invalid, but in the view of the Board the Commissioner exceeded his authority in setting aside the order of the Sub Divisional Officer, which was number challenged in appeal before him.
16 of 1960.
123 of 1965.
