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TMI Blog1971 (9) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... tes cannot be considered as having been given according to law. Hence the appeals brought on the strength of those certificates must be held to be non-maintainable. It is under those circumstances the assessee-appellant applied to this court to grant special leave against the judgment of the High Court. We granted the special leave asked for. On the basis of the special leave granted by this court Civil Appeals Nos. 1304 to 1307 of 1971 have been filed. The assessee is a members' club incorporated under the Indian Companies Act. We are concerned with its assessment for the assessment years 1956-57, 1957-58, 1958-59, and 1959-60 the corresponding accounting years being the calendar years 1955, 1956, 1957 and 1958. In response to a notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee and came to the conclusion that the notices issued under section 34(1)(b) were incompetent notices as the Income-tax Officer cannot be said to have received any information after he made the assessments in question. At the instance of the department the Tribunal referred to the High Court, under section 66(1) of the Act, one question relating to the assessment year 1956-57 and two questions relating to the assessment years 1957-58, 1958-59 and 1959-60. In respect of the assessment year 1956-57, the question referred was : " Whether, on the facts and circumstances of these cases, the Tribunal erred in holding that the provisions of section 34(1)(b) were not properly invoked and the re-assessment proceedings for the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original assessment orders. This court has repeatedly ruled that the information referred to in section 34(1)(b) must be what the Income-tax Officer receives after he makes the original order of assessment. It must come to his knowledge subsequent to the assessment sought to be reopened. In these cases it is submitted that all the facts were placed before the Income-tax Officer when he passed the original orders of assessment. The fact that the club had received certain amounts as guests charges from its members had been placed before the Income-tax Officer. It is not the case of the Income-tax Officer that he did not come to know all the relevant facts when he made the original orders of assessment. It is also not his case that at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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