1965 (10) TMI 14

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....come-tax Act (XI of 1922) of British India (mutatis mutandis) is in full force in this State with its up-to-date amendments. All future amendments will be applicable automatically in Raigarh State." The respondent-assessee was assessed to income-tax for the accounting years 1945 and 1946, under the Indian Income-tax Act, 1922, applied to the State by virtue of this notification. The State later merged in India. On March 15, 1952, and March 26, 1954, the Income-tax Officer, Nagpur, took action under section 34 of the Indian Income-tax Act as applied to the State by virtue of the aforesaid notification to reopen the earlier assessments. It was contended on behalf of the respondent that the proceedings under section 34 were irregular as ....

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....April 1, 1949, as had been wrongly conceded by them at the hearing of the appeal before the Tribunal and, therefore, on a proper interpretation of the notification the amended section did not apply to the areas of the former Raigarh State. What that question was does not appear on the record. The Tribunal refused to refer the question as that would be changing the basis of the appellate decision. The revenue authorities did not take up this matter further for compelling the Tribunal to refer that question to the High Court. In the High Court, however, the revenue authorities again sought to contend that on December 31, 1947, Raigarh State ceased to exist and merged in India from January 1, 1948, and so the amendment made to section 34 of....