1929 (10) TMI 1

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....e, and whether on a non-compliance of the terms of such a notice, an assessment under Section 23(4) could be justified and (2) whether in respect of an assessee who has submitted a return of his income under Section 22(2), a notice issued under Section 22(4) is valid so as to justify an assessment under Section 23(4) in the event of noncompliance of the terms of the notice? 2. As regards the fi....

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....6 : 56 M.L.J. 141. If a combined notice can be issued, there is nothing to prevent the Income Tax Officer from sending a notice, as he has done, in Form B. requiring the production of accounts which he wants to be produced and are specified on the back of his notice and also requiring the person to appear personally, Now, in cases where a person appears but does not produce the accounts he is aske....

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....deals with the question to call for the production of accounts and, as the accounts have to be proved by somebody, to call the assessee to appear in person. If the assessee appears in person but does not produce the accounts there is no reason to say that the penalty under Section 23(4) is not attracted simply because another notice has not been sent under Section 23(2) asking him to attend office....