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1960 (8) TMI 6 - SUPREME COURT
Whether the proceedings taken against the appellant under section 34 of the Act were valid?
Held that:- The place where an assessment under section 34 can be made has to be decided under section 64. Now the appellant was not carrying on any business, profession or vocation. He was working as the Defence Minister of the Government of India and residing in Delhi. He could be properly assessed by the Income-tax Officer, Delhi, under section 64(2) if the assessment was the original assessment. This is not in dispute. It follows that no objection can legitimately be taken by the appellant to his assessment under section 34 by the Income-tax Officer, Delhi.Appeal dismissed.