1932 (10) TMI 12

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....ade by a firm, Messrs. Abhey Ram Chunni Lal requesting this Court to ask the Income-tax Commissioner to state a case. The application came up for hearing on June 24, 1932, and we directed a notice to go. In compliance with that notice the learned Government Advocate has appeared to show cause against the granting of the application. We have heard the learned counsel for the parties, and as we a....

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....On July 20, 1931, the assessee filed a return which was in respect of the income derived from the two branches at Benares alone, and it did not contain any mention of the income from the Jaunpur and Piparia branches. On July 21, 1931, the income tax officer at Benares pointed out this omission, and once more granted time upto July 24, 1931 to comply with the notice issued under Section 22 (2). Thi....

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....e it might be contended that Sub- section (1) of Section 64 took away that power. The second point raised was that the return filed was a complete compliance with the provisions of Sec. 22(2) and if it was "incorrect or incomplete," proceedings should have been taken under Sec. 23(2) of the Act. We are of opinion that a return which deliberately failed to comply with the rule contained in secti....