TMI Blog1934 (4) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 66 (2) of the Income Tax Act asking the Commissioner of Income Tax to state a case on certain points, alleged to be questions of law arising out of the assessment of the petitioner, Jamna Dhar Potdar and Co., Lyallpur. Two of these questions which were asked to be referred were: (a) Was not the notice under Section 22 (2) served on 31st August, 1931, demanding the return of income on or bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1931, or that it only gave time up to 26th September, 1931, for the putting in of the return. Apparently this notice is illegal as it would seem that under Section 22 (2) of the Act, thirty clear days must be given for the furnishing of the return from the date of service. It was held in Kajori Mal Kalyan Mal, In re, that under Section 22 (2) the Income Tax Officer must give the proposed assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter again. For the reasons given we direct the Commissioner of Income Tax to state a case as to the legality of the notice served on the assessee on 31st August, 1931, under Section 22 (2) of the Act and to refer it for decision to this Court. We make no order as to costs as many other questions were raised which, however, have not been pressed before us. Order accordingly. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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