1971 (7) TMI 3

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....of law viz. : " (1) Whether the assessment is complete on the date when the income is assessed by the Income-tax Officer or on the date when the tax is computed by him and the challan demanding the tax is issued ? (2) Whether, on the facts admitted or found in this case, the assessment was time-barred under the first proviso to section 34(3) of the Indian Income-tax Act ? " The original assessment of the assessee for the assessment year 1944-45 was made some time before March 13, 1953. Subsequently, after obtaining the sanction of the Commissioner of Income-tax, the Income-tax Officer reopened the assessment under section 34(1)(a) of the Act. On March 13, 1953, he issued a notice to the assessee under section 34 read with section 2....

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....ade under section 22 is correct and complete, he shall assess the total income of the assessee, and shall determine the sum payable by him on the basis of such return. (2) If the Income-tax Officer is not satisfied without requiring the presence of the person who made the return or the production of evidence that a return made under section 22 is correct and complete, he shall serve on such person a notice requiring him, on a date to be therein specified, either to attend at the Income-tax Officer's office or to produce, or to cause to be there produced, any evidence on which such person may rely in support of the return. (3) On the day specified in the notice issued under sub-section (2), or as soon afterwards as may be, the Income-t....

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....e made before the expiry of one year from the date of the service of the notice even if such period exceeds the period of 8 years or 4 years, as the case may be. " It has been stated over and over again by this court as well as by the judicial Committee that the words " assessment " and " assessee " are used in different places in the Act with different meanings. Therefore in finding out the true meaning of those words in any provision, we have to see to the context in which the word is used and the purpose intended to be achieved. It is true that sub-sections (1), (3) and (4) of section 23 require the Income-tax Officer to " assess the total income of the assessee and determine the sum payable by him ". In other words, in those provisio....