No-return assessment upheld where the taxpayer failed to furnish required particulars and the statutory appeal bar applied.

Failure to furnish the required return, despite notice and extension of time, justified treatment of the matter as a "no return" case. The challenge that the notice was invalid for want of compliance with agency-related requirements was rejected because the assessee had acted throughout on the footing that he was to obtain and supply the firm's accounts and information. The assessment made on that default was therefore valid under the relevant income-tax provision, and the statutory bar applied so that no appeal was competent.

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Issues: Whether the assessee's failure to furnish the return justified treatment of the matter as a case of "no return", and whether an appeal lay against the assessment made on that basis.

Analysis: The notice issued under the income-tax provisions called upon the partner to furnish a return in relation to the firm's income. The return was not made, and the correspondence and accompanying form did not supply the particulars required by law. The plea that the notice was invalid for want of compliance with the provisions relating to agency was not accepted, because the assessee had repeatedly acted on the footing that he was required to obtain and furnish the firm's accounts and information, and the time for return was extended to enable him to do so. On these facts, the case was properly treated as one of "no return", and the assessment made under the relevant provision for such a default attracted the statutory bar against appeal.

Conclusion: The petition failed. The assessment was validly treated as a "no return" case, and no appeal was competent.

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