1930 (11) TMI 16

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....eminders were issued by that Income-tax Officer of the district in June 1927 and again in July 1927. On 10 December 1927, the Commissioner purported to appoint Mr. P.L. Bhattacharjee, Special Income-tax Officer to deal with what he conceived to be a class of cases which would include the present case. The order was that he was to: perform all the functions of an Income-tax Officer in respect of those persons in Calcutta whose cases may be made over to him by me from time to time. ( 2. ) It has subsequently been held in , that that order was not within the power of the Commissioner upon a true construction of the Income-tax Act, and the consequence is that Mr. Bhattacharjee obtained under the Act no power to impose assessment upon these ass....

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....had no right to deal at all with cases such as the case of the assessees and that all his acts ware null and void. That being so, on 25 September 1929, the Income-tax Officer of the district who had jurisdiction over the assessees from the beginning and whose jurisdiction never terminated by the illegal order of the Commissioner issued a reminder calling again upon the assessees to file a return. It appears that this time the assessees filed a return on 21 October 1929 but did so under protest. In December of that year, they further produced their books of account and, on 20 January 1930, an assessment was made by the Income-tax Officer of the district under Sub-section (3), Section 23, that is, in the ordinary course and not as an assessme....