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Abdul Qayum & Co. Versus Commissioner of Income-Tax, U.P.

1933 (8) TMI 2 - CHIEF COURT OF OUDH

Application. No. 2 of 1932 - Dated:- 8-8-1933 - Smith, J. For the Applicant : M. Wasim For the Respondent : - JUDGMENT Smith, J. This is an application under S. 66(3), Income tax Act (No. XI of 1922). The applicant is one H. Abdul Qayum of Fyzabad City, who does business at present under the designation of Abdul Qayum & Co. The business at present we are given to understand, is concerned with motor accessories, crude oil and cigarettes. The firm, was previously known as Abdul Samad Abdul Qay .....

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of ₹ 35,600 the total assessment being made up of ₹ 4,527-1-0 plus surcharge and super-tax to the extent of ₹ 565-14-0. No return of income and profit was ever made, and the assessments were accordingly made throughout under S. 23, sub-cl. (4) of the Act. Being dissatisfied with the assessment made for the year 1931-32 (that is to say, the year in dispute), the assessee made an application to the Income-tax Officer under s. 27 of the Act, and that application was decided on 12t .....

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by the learned Commissioner of Income Tax. In the end, he held that no order had been made under Section 31 of the Act, and that no reference lies to this for a reference to this Court. The application Court was accordingly rejected. The assessee, thereupon came here under Section 66(3) of the Act. We have heard the applicant's learned Counsel at length. The application takes many points, and sets forth various questions of law which are said to arise in connexion with the matter that is be .....

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to assess at any figure he likes. We can see no force in the first of the two above points inasmuch as there was, in fact, an appeal to the Assistant Commissioner of Income-tax, and it was heard by him and decided by him on merits. Whether having regard to the proviso to S. 30 (1) of the Act, an appeal really lay to the Assistant Commissioner is a point which we do not think it is necessary elaborately to discuss; there is authority in a ruling reported in A.K.A. C.T.V.V. Chettyar v. Commissione .....

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under Section 31 of the Act and to that extent we differ from what was said by the learned Commissioner of Income-Tax at the end of his order, that is to say, we think that there was certainly an order made by the Assistant Commissioner of Income-tax under Section 31 of the Act, and that therefore the learned Commissioner of Income Tax was wrong in thinking that there was no such order and that on that ground no reference could be made to this court. There remains only the second point set fort .....

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unjab, that an Income tax Officer does not possess absolutely arbitrary authority to assess at any figure he likes and that although he is not bound by strict judicial principles he should be guided by the rules of justice, equity and good conscience. We need hardly say that this proposition of law appears to us to be incontrovertible, but we do not see that any good purpose will be served by our calling upon the Commissioner of Income-tax to state a case and refer it to us with a view to our gi .....

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