1930 (12) TMI 20

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....ommissioner of Income Tax v. A.K.R.P.L.A. Cettiar Firm A.I.R. 1931 Rang. 97 applied to the Commissioner of Income Tax under Section 66, Sub-section (2), that he should state a case for the decision of the High Court with respect to the following further questions of law which he contended arose out of the order of the Assistant Commissioner of 23th March 1930: (a) Whether the officer was ....

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....e second and third questions reproduced above do not arise out of the Assistant Commissioner's appellate order, dated 28th Marcu 1930. In fact the second question was not raised in the appellate-proceedings at all. The third question cannot, and in fact does not, arise from the appellate order, since the assessment having been made under Section 23(4), there is no appeal against the assessment....

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.... could base his order of 28th March 1930. 6. The order of 28th March 1930 was made in an appeal under Section 30(1) from a refusal of the Income Tax Officer under Section 27 to cancel the assessment and proceed with a fresh assessment upon the ground that he was not satisfied that there was sufficient cause shown by the assessee preventing him from producing the Shan States accounts pursuant to....