1974 (1) TMI 26

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er referred to as "the Act"), the Appellate Tribunal has stated a case and referred the following question for determination of this court : "Whether, in the facts and circumstances of the case, rejection of the claim of the assessee for registration is justified in law ?" The year of assessment is 1967-68. M/s. Kalinga Saw Mills, the assessee, is a partnership firm. For the assessment year ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stration. The rules confer jurisdiction on the Income-tax Officer to condone limitation and accept belated applications if sufficient cause for the delay is shown. Obviously, the assessee had never applied to the Income-tax Officer to invoke his jurisdiction in the matter of extension of time or condonation of the delay. Before the Tribunal reliance was placed in support of the assessee's case tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....int : "Our attention has, however, been invited to Haji Mohd. Khalil Mohd. Farooq v. Income-tax Officer. That was a case under the old Act and the learned single judge considered that natural justice required that the Income-tax Officer should give an opportunity to show cause why the application should not be dismissed. With respect we are unable to share this view. As we said, the petitioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....benefit of applying to the Income-tax Officer to invoke his jurisdiction in the matter of extending time by condoning the delay, it cannot be said, falling back upon canons of natural justice that a duty is cast on the statutory authority to notify to the defaulting assessee to apply for invoking the statutory authority's jurisdiction. We agree with the view indicated in the Madras decision that a....