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1973 (2) TMI 33 - ALLAHABAD HIGH COURTProceedings under section 34(1)(a) of the Act were initiated with a view to levying tax on the income of the assessees derived by way of their share in the firm, Jagdish Prasad Satya Prakash. That income had already been assessed under section 23B(2). From the assessment order it is clear that the assessees had no other source of income nor is it the case of the department that the income provisionally assessed is less than the income actually earned by the assessees. In these circumstances, it cannot be said that any part of the assessees' income had escaped assessment. The mere fact the assessees had not filed their returns did not bring into play section 34(1)(a) of the Act. It must be shown that some income of the assessee had escaped assessment. That clearly is not the case of the department - reassessment proceedings cannot be initiated against a person who has been assessed provisionally under s. 23B(2) even though he did not file his returns provided he has no other source of income
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