1972 (9) TMI 15

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....dgment of the court was delivered by HEGDE J.---This is an original petitioner's appeal by certificate. It arises from a decision of a Division Bench of the Allahabad High Court in a writ petition under article 226 of the Constitution. The Income-tax Officer, Rampur, directed the appellant under section 18(3B) read with section 18(7) of the Income-tax Act, 1922 (to be hereinafter referre....

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....peal lay only under section 30(1A). But, before such an appeal can be entertained the appellant must satisfy two conditions, namely, (1) he had deducted the tax due from the non-resident in accordance with the provisions of sub-section (3B) ; and (2) that he had paid the sum deducted to the Government. The appellant having not complied with those two conditions, the Appellate Assistant Commissione....

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....r not. There was material before him on this question. He had jurisdiction to decide the question either way. It cannot be said that the officer assumed jurisdiction by a wrong decision on this question of residence ". The Appellate Bench appears to have been under the impression that the Income-tax Officer was the sole judge of the fact whether the firm in question was resident or non-resident. T....

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....o impose a levy on a citizen. In our opinion, the Appellate Bench is wholly wrong in opining that the Income-tax Officer can " decide either way ". It was contended by Mr. Manchanda, the learned counsel for the revenue, that the appellant had a right of appeal to the Appellate Assistant Commissioner under section 30(1A). He argued that if only he had deposited the amount computed by the Income-....