TMI Blog1932 (8) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... t order? This is a novel point and the facts which give rise to the question are as follows: The petitioners were assessed by the Income-tax Officer, Madras, II Circle, on a total income of ₹ 41,154 made up as follows: (1) Property, ₹ 46,092 and (2) Other sources-dividends, interest on debentures and remittances of profits from Trichur, ₹ 22,06 less (3) loss in business, ₹ 7,144, making a total as before mentioned of ₹ 41,154. The tax levied was ₹ 4,068-12-0. The petitioners appealed to the Assistant Commissioner and claimed that the figure adopted by the Income-tax Officer under Other sources should be reduced by ₹ 2,048. This point the Assistant Commissioner conceded. In the course of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l to the Income-tax Commissioner. On the other hand, the Income-tax Commissioner contends that assessment in s. 32 means the assessment of the total income of the assessee. Unfortunately we gain no help by any definition of the word assessment in the Act because it is not therein defined. We have to see whether any other sections of the Act do give us any assistance. In my view some assistance is to be gained from s. 23(1) which provides that if the Income-tax Officer is satisfied that a return made under s. 22 is correct and complete, he shall assess the total income of the assessee, and shall determine the sum payable by him on the basis of such return. Then again sub-s. (3) of the same section provides that where the assessee has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the total amount of the assessment, no appeal lies to the Income-tax Commissioner. The question here is, whether, when the Assistant Commissioner does not enhance the total income assessable to income-tax but by means of reduction under one head and an increase under another head allows the Income-tax Officer's total assessment to remain the same or reduces it, merely by reason of the fact that the Assistant Commissioner has increased the income under one head, does an appeal lie to the Income-tax Commissioner? The Income tax Commissioner in his Order of Reference is of the opinion that the enhancement referred to in ss. 31(3) and 32(1) is an enhancement of the assessment and that it means an enhancement of the assessment as a whole ..... X X X X Extracts X X X X X X X X Extracts X X X X
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