1928 (2) TMI 2

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.... to the members of the public, and without intending any reflection upon his discretion in submitting this case, we decline to issue notice, on the ground that no question of law arise. The controversy has arisen with regard to the profits of a sweet-seller, who keeps no books, and who in accordance with an admittedly correct notice issued to him did the right thing and brought up his witnesses....

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....did not think went far enough, and the results of his own personal observation. The assessee is discontented with the result. Many taxpayers suffer from the same complaint. It is a pity, but it is often the case that they regard anybody in authority, and particularly the Income-tax Office as their natural enemy. As a matter of fact, it is sound tactics, when a man is the final tribunal of a questi....

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....se of the term, so as to raise questions in appeal to some higher tribunal as to whether the gentleman making the assessment has decided against the weight of evidence, or decided a fact of which there is no evidence, or has disregarded evidence which he ought to have taken into account. To open the door for one moment to such a contention would turn this Court into a court of appeal of fact with ....

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....compelled to draw inferences and to consider evidence which might not be justified by the Evidence Act. For the very reason that it is a sort of private inquisition. Income-tax authorities are expected to be scrupulously fair to members of the public who treat them fairly, but there is a duty corresponding to the right, and if an assessee wants to be treated fairly the least he can do is to treat ....