1939 (11) TMI 17

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....and Baluchistan, in pursuance of an order of this Court dated 14th January 1937, and we think that this case might have been decided shortly on the ground, that as the assessment was made under Section 23(4), Income Tax Act, no appeal against the assessment lay. That being so, no question of a valid reference to this Court under Section 66(2) of the Act would lie. But it is said that as the refere....

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....ncome Tax Officer was compelled to assess the income on a percentage basis of the amount of the bills given by the assessee in lieu of a return of income, namely Rs. 3,72,727. It appears that the Income Tax officer in mistake treated this assessment, which clearly fell under Section 23(4) as an assessment under Section 23(3) of the Act, But we agree with the learned Commissioner that one must look....

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....the case in Gauri Shanker v. Commissioner of Income Tax United Provinces ('31) 132 I.C. 564 at p. 264. 3. Mr. Dipchand admits that if we hold that the assessment falls under Section 23(4), Income Tax Act, there is no right of appeal; there would then properly be no reference to this Court either on the question of assessment which, in fact, is not disputed or on the question of the registra....