1926 (10) TMI 4

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ali, J. 1. This is an application under S. 66 (3) of the Income-tax Act asking for a mandamus to issue to the Commissioner of Income-tax directing him to refer certain questions to this Court for opinion. 2. It appears that the applicant carried on business in Rawalpindi and Kashmir. The Income-tax Officer, Rawalpindi, acting under S. 22 (2) of the Income-tax Act called upon the applicant t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the applicant took no steps to do so the provisional assessment was confirmed and made a regular assessment. The Income-tax Officer avowedly assessed the income of the applicant acting under S. 23 (4). 3. Against this assessment the applicant preferred an appeal to the Assistant Commissioner of Income-tax who on the 30th May 1925 dismissed the appeal holding that it was clear from the file that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The Commissioner held that the orders passed by his subordinates were legal and reasonable. He declined to refer the question to this Court. 6. The question which were asked to be referred are : (1) whether under S. 22 (4) the Income-tax Officer had power to call upon the applicant to produce his account books relating to the business in Srinagar in Kashmir; and (2) whether the Assistant Comm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....isability or otherwise of giving the Income-tax Officer such wide powers. We have only to interpret the section and in my judgment the interpretation involves a finding that in the present case the Income-tax Officer had the power to call upon the applicant to produce all his account books, including the account books relating to the Sringar business, for admittedly profits wore received from the ....