TaxTMI 
TaxTMI 
1962 (7) TMI 31
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.... The Assessing Authority under the Act proceeded to assessment for the period from 1st April to 29th July, 1953, by an order of 18th August, 1953. On 18th November, 1953, Narain Singh as karta of firm Manobar Singh Kartar Singh made an application for the change of the name of that firm into Narain Singh Mohinder Singh. This application was allowed and the certificate of registration was amended to accord with the change in the name of the firm. On 3rd July, 1954, firm Narain Singh Mohinder Singh was assessed to sales tax for the period between 1st April, 1953, and 31st March, 1954. This would seem to cover some months for which assessment had already been made in the order of 18th August, 1953, but that is not a matter of controversy in....
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....issioner, while exercising powers under section 21(1) of the East Punjab General Sales Tax Act, 1948, is not bound by the provisions of section 11-A when proceeding to reassess the assessee-firm; (2) Whether the issue of notice on 28th March, 1957, taking suo motu action is sufficient to save limitation prescribed under section 11-A of the East Punjab General Sales Tax Act, 1948; and (3) Whether the assessment should have been completed on 31st March, 1957, which is within three years of the end of the year (1st April, 1953 to 31st March, 1954), or only a notice issued within the period of three years would save the limitation?" The learned Financial Commissioner has accordingly made reference of these questions to this Court by his o....
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....after giving the dealer a reasonable opportunity, in the prescribed manner of being heard, proceed to reassess the tax payable on the turnover which has been under-assessed or has escaped assessment." It is also immediately clear that this provision gives the power of reassessment only to the Assessing Authority and apparently to no other authority. In so far as the first question is concerned it is obvious that the provisions of section 11-A of the Act have no bearing on the revisional powers of the Commissioner under sub-section (1) of section 21 of the Act for what the Commissioner does in exercising revisional powers is to satisfy himself as to the legality or propriety of the record of any proceedings before or disposed of by the As....
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....he Act has no effect upon the notice issued by the Commissioner under sub-section (4) of section 21 for the purpose of exercising his revisional powers under sub-section (1) of that section. Similarly the third question does not arise because as section 11-A of the Act has no bearing on the revisional powers of the Commissioner under section 21(1) of the Act, so the question of completion of the assessment within three years of the year ending on 31st March, 1954, does not arise, nor does the question, whether issue of such a notice within that period saves limitation, arise. There is no limitation for the issue of such a notice. Such a notice is merely a notice intimating motion of the Commissioner to exercise his powers of revision under ....
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....r but by the Income-tax Officer who by the particular statute was prohibited from doing so beyond the period of one year from the date of the assessment and in that case he had acted after the expiry of that period. In the present case the Assessing Authority has made no move and therefore the case is no analogy that helps the assessee-firm in this reference. The learned counsel for the assessee-firm has then referred to Commissioner of Income-tax v. Edulji F.E. Dinshaw [1943] 11 I.T.R. 340. and Commissioner of Income-tax v. Mangaldas Motilal & Co.[1944] 12 I.T.R. 89., in which the learned judges have held that under the Indian Income-tax Act, 1922, the Commissioner while exercising powers of revision under section 33 has no power to enhanc....