https://www.taxtmi.com/caselaws?id=292550 Service of a statutory notice on an assessee's accredited agent was held sufficient, and the assessee's failure to produce the books actually found to exist amounted to non-compliance with the notice under the Income-tax Act, 1922; the assessment under Section 23(4) was therefore upheld. The High Court also held that reference jurisdiction under Section 66 did not extend to the Commissioner's original order imposing penalty under Section 28, because Section 66 was confined to orders within the appellate chain. On both grounds, the assessee obtained no relief. en-us Mon, 11 Mar 1929 00:00:00 +0530 Wed, 30 Dec 2020 15:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292550 Service of a statutory notice on an assessee's accredited agent was held sufficient, and the assessee's failure to produce the books actually found to exist amounted to non-compliance with the notice under the Income-tax Act, 1922; the assessment under Section 23(4) was therefore upheld. The High Court also held that reference jurisdiction under Section 66 did not extend to the Commissioner's original order imposing penalty under Section 28, because Section 66 was confined to orders within the appellate chain. On both grounds, the assessee obtained no relief. Case-Laws Income Tax Mon, 11 Mar 1929 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292550