TaxTMI 
TaxTMI 
1950 (10) TMI 13
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....eated as an order under Section 31 of the Income-tax Act? (2) Whether where the figures of an assessment are corrected under Section 35(4) of the Income-tax Act without having the effect of enhancing the assessment or reducing a refund and a corrected notice of demand is issued such a notice of demand amounts to notice of demand under Section 29 of the Act and confers a right of appeal on the applicant from the date of its receipt? (3) Whether rule 21 of the Income-tax Rules framed under Section 59 of the Act is ultra vires of the powers of the Central Board of Revenue inasmuch as it prescribes the attachment of the notice of demand to the memo of appeal? (4) Whether in the circumstances of the case the applicant's appeal filed on....
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....see filed the order under Section 35 dated 30th August, 1946, as the notice of demand. The Appellate Assistant Commissioner held that the appeal was barred by time. He refused to condone the delay and rejected the memorandum of appeal on the 29th September, 1946. Against that order an appeal was filed before the Tribunal but it was held that no appeal lay as the order was not an order under Section 31 but was an order under Section 30(2). Recently in another case (I.T. Miscellaneous Case No. 6 of 1950), Messrs. Mohd. Naim Mohd. Alam. Kanpur v. Commissioner of Income- tax, U.P., Lucknow decided on 26th September, 1950 See page 58 supra.) a question identical to the question No. (1) arose and was answered. The view taken by the Bench was tha....
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....nd that must be deemed to be the notice of demand under Section 29, from the dated of service of which a fresh period of limitation has to be calculated. Section 29 of the Income-tax Act is as follows:- "When any tax or penalty is due in consequence of any order passed under or in pursuance of this Act, the Income-tax Officer shall serve upon the assessee or other person liable to pay such tax or penalty a notice of demand in the prescribed form specifying the sum to payable." Learned counsel has urged that when on the August 30, 1946, the application under Section 35 was granted the previous notice of demand must be deemed to have been cancelled and a fresh notice of demand issued to the assessee. A carbon copy of the notice ....