TMI Blog1971 (9) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 OF 1968 - - - Dated:- 2-9-1971 - Judge(s) : A. N. GROVER. and K. S. HEGDE. JUDGMENT The judgment of the court was delivered by HEGDE J.-- Civil Appeal No. 1172 of 1971 is by special leave and Civil Appeal No. 1990 of 1968 is by certificate. These two appeals raise the same question for decision. In a reference under section 66(2) the Tribunal referred to the High Court of Gujar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt books had been destroyed during the communal riots in March, 1948. He also denied having any bank account. Some time after he made the assessment the Income-tax Officer came to know that the assessee had bank accounts during the relevant accounting year. Hence, he sought to commence proceedings under section 34 of the Indian Income-tax Act, 1922. On February 28, 1958, he issued notices both und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in the two notices and further requested the Income-tax Officer to clarify the position, whether the notice was under section 34(1)(a) or section 34(1)(b). The Income-tax Officer did not choose to reply to that letter but proceeded to reopen and reassess the assessee. Aggrieved by that order the assessee went up in appeal to the Appellate Assistant Commissioner. The Appellate Assistant Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Income-tax Officer sought to reopen the assessment of the assessee for the assessment year 1948-49 but in fact he reopened the assessment of the year 1949-50. Hence, in our opinion, the High Court was right in holding that the notice in question was invalid and as such the Income-tax Officer had no jurisdiction to revise the assessment of the assessee for the year 1949-50. In the result Civil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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