1954 (9) TMI 44

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....amily carrying on business in grains, grocery and twists at Sambalpur. A notice under Section 22(2), Income, tat Act was served on the assessee on 31-5-43, but he failed to make a return of his total income, and the assessment was subsequently made under Section 23(4) on 11-1-44. The Income-tax Officer thereupon issued a notice under Section 28(3) on 10-1-44 calling upon the assessee to show cause why a penalty should not be imposed. The assessee submitted his explanation for his default, by' a petition dated 22-1-44, but did not appear before the Income-tax Officer. Thereafter a penalty of Rs. 450/- was imposed by that Officer on the assessee by his order dated 25-4-45, with the previous approval of the Inspecting Assistant Commissi....

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....he case may be, has been heard, or has been given a reasonable opportunity of being heard." The notice under Section 28(3) that was actually sent to the assessee on 10-1-1944 is worded as follows: "To Messrs. Srilal Sagarmal, Sambalpur, Whereas in the course of the proceedings before me it appears to me that you have, without reasonable cause, failed to furnish the return under Section 22(2), I hereby call upon you to show cause in writing, or in person at my office at Cbaibassa on 10-2-44, why a penalty under Section 28 should not be imposed. Sd/- B. Sen, Income-tax Officer." The question for determination is whether the above notice calling upon the assessee "to show cause in writing or in person" as to....

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....n or departure from their plain meaning. 4. I would also like to point out that different words are used in the different Sections of the Act, to express clearly what was intended. A reference may be made to the first proviso to clause (h) of sub-section (3) of Section 31. That proviso says that the Appellate Assistant Commissioner shall not enhance the assessment or the penalty unless the appellant has had a reasonable opportunity of showing cause against such enhancement. The second proviso says : "Provided further that at the hearing of any appeal against an order of an Income-tax Officer, the Income-Tax Officer shall have the right to be heard either in person or by a representative." It must be noticed that the right to ....