1930 (4) TMI 11

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....n this case received a notice under Sub-section (2), Section 22, Income Tax Act, requiring him to lodge a return of his income by 2nd June 1927, No return was filed by that date; but, on 4th June, the assessee filed an application through his pleader asking the Income Tax officer to give him time till 4th August. The Income Tax officer gave him time till 25th July and, on 25th July, the assessee f....

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....27th July by which time no return had been filed. On the next day, the assessee came along with his return, but no action could be taken upon that as an order of assessment upon a different basis altogether had already been made. A notice 'of demand was issued upon the basis of the order of assessment and this notice of demand appears to be inaccurate in respect that it did not make clear that....

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....opened. The Income Tax officer however dealt with that matter on the facts, found no sufficient cause and rejected the application. From this order, an appeal was taken to the Assistant Commissioner. The Assistant Commissioner being of opinion that there was no sufficient cause simply dismissed the appeal. Then the matter was taken to the Commissioner and the Commissioner took the same view that t....

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....issioner on an appeal from an order refusing to re-open the assessment under Section 27 was obliged to enter into the merits of the assessee's return his actual position whether as a member of an undivided Hindu family or otherwise, The Income Tax Commissioner says that the only question before the Assistant Commissioner was whether the assessment should be re-opened, the order, dated 27th Jul....