TMI Blog1971 (9) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... re brought to this court on the strength of certificates issued by the High Court of Patna. The High Court while granting those certificates did not give any reason in support of them. That being so, those certificates 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 Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner. The Appellate Assistant Commissioner affirmed the orders of the Income-tax Officer. A further appeal was taken by the assessee to the Income-tax Appellate Tribunal. The Tribunal upheld the contentions of 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 ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the subsequent years, the Income-tax Officer has not placed any material before the Tribunal to show that he received any fresh information either on questions of facts or on questions of law subsequent to the date he passed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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