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1947 (6) TMI 8 - HC - Income TaxWhether an order of the Appellate Assistant Commissioner, Rawalpindi Range, of the 18th January, 1942, imposing on the appellant a penalty of ₹ 14,000 under Section 28 of the Indian Income-tax Act, 1922, as amended up to the relevant date, is a valid order? Held that:- Neither in the incompleteness of the return nor in the fact that in an accompanying statement the appellant referred to his return as an estimate can their Lordships find any possible justification for the plea that the assessment was incompetent or that the Appellate Assistant Commissioner had no jurisdiction to entertain the appeal proceedings which the appellant himself initiated. For the first time before their Lordships the appellant by his counsel raised the contention that the Income-tax Officer could not lawfully have made the assessment under Section 23 (3) as he had not given the necessary notice under Section 23 (2), and that for this reason the assessment must be treated as having been made under Section 23 (4). This plea depends for its validity upon questions of fact which have not been investigated and it is in their Lordships' opinion too late for the appellant to raise it now. In the result their Lordships will humbly advise His Majesty that this appeal must be dismissed
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