1957 (12) TMI 29

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....nment Pleader JUDGMENT This is a reference by the Commissioner of Income-tax, Mysore, Travancore-Cochin and Coorg, Bangalore, under section 109(2) of the Cochin Income-tax Act (VI of 1117). The questions referred are: "(1) Whether on the facts and in the circumstances of the case the Income-tax Officer was correct in making the assessments for the years 1120 and 1121 M.E. under the ....

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....able." The assessment years with which we are concerned in this case are the Malayalam years 1120 (accounting period 1119 M.E.) and 1121 (accounting period 1120 M.E.) and it is common ground that if section 38 (1)(c) is not attracted and the period of eight years is unavailable, the two orders impugned (annexure B and C dated 27-7-1953/13-12-1128) are out of time and cannot be sustained. 3. ....

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....me, or deliberately furnished inaccurate particulars of such income, he may direct that such person shall pay by way of penalty, in the case referred to in clause (a) in addition to the amount of the income-tax and super-tax, if any, payable by him, a sum not exceeding one and a half times that amount, and in the cases referred to in clauses (b) and (c) in addition to any tax payable by him, a sum....

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....s impossible to say that when a person has failed to furnish any return at all what he has done is to conceal the particulars of his income or to deliberately furnish inaccurate particulars of such income within the meaning of clause (c) of section 38(1) of the Act. We entertain no doubt that the offence in such a case should be considered as one coming under clause (a) and not under clause (c) of....