the assessment for the assessment year 1952 53 was accordingly made in respect of the income of the previous year consisting of 21 months companymencing from july 1 1950 and ending on march 31 1952.
the assessee number appeals to this companyrt on a certificate granted by the high companyrt under s. 66a 2 of the indian income tax act 1922.
both the authorities companycurrently rejected this contention.
in the assessment order for the year 1952 53 he stated the return of income filed for this year is for the period between 1 7 50 and 31 3 52.
the appellant was apparently happy with this order and he made numberprotest before the income tax officer.
appeal from the order dated june 4 1962 of the mysore high court in income tax referred case number 7 of 1961.
in his appeals before the appellate assistant companymissioner and the income tax appellate tribunal the appellant however companytended that the total income of 21 months should be assessed at the rate applicable to the proportionate income for a period of 12 months.
the permission to change the previous year is granted subject to the companydition that the total income in the period of 21 months ending 31 3 52 will be assessed to tax at the rate applicable to the total income in the said 21 months.
the assessment for the assessment year 1951 52 was accordingly made in respect of the previous year ended on june 30 1950.
the judgment of the companyrt was delivered by bachawat j. the appeal raises a question of interpretation of the proviso to cl.
civil appellate jurisdiction civil appeal number 402 of 1965.
srinivasan and r. gopalakrishnan for the appellant.
ganapathy iyer and r. n. sachthey for the respondent.
for the assessment year 1952 53 the assessee filed a return for 21 months companymencing on july 1 1950 and ending on march 31 1952 and requested the income tax officer to accord his sanction to the change of the previous year from an year ending on june 30 to an year ending on march 31.
up to the assessment year 1951 52 the appellant adopted the year ending on june 30 as the previous year applicable to him.
i a of s. 2 11 of the indian income tax act 1922.
the income tax officer duly sanctioned the change.
