TMI Blog1948 (3) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the assessment year 1941-42. With regard to the assessment year 1942-43 no notice was served on the applicants but they filed their return on the 18th of June, 1943, admitting that they were an agent and made the return on that basis. It is now contended by Sir Jamshedji on behalf of the applicants that the assessment of the applicants was bad and should be set aside on the ground that no notice was served on them under Section 43 and no notice was served on them under Section 34. The contention is that the mere fact that the applicants were found to be an agent in the assessment year 1941-42 does not lead to the necessary inference that they were also an agent in the assessment year 1942-43 and the law requires that the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jamshedji is that a notice in any event was essential under Section 34 of the Act. Now that section deals with assessment escaping and Sir Jamshedji says that inasmuch as no assessment took place at all in the assessment year, viz., before 31st March, 1943, assessment had escaped and if the Income-tax authorities wanted to assess the agent at all they should have first issued a notice under Section 34. Now under Section 22(1) assessment proceed. ings are initiated by a public notice given by the Income-tax Officer on or before the 1st of May each year requiring persons whose total income during the previous year exceeded the maximum amount which is not chargeable to income-tax to furnish their return. Sub-section (2) of that section enable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 943, and I would therefore answer both the questions referred by the Tribunal in the negative. Assessees to pay the costs of the reference. I would like to say a word as to the paper book which has been submitted to us in this reference. Although it contains the statement of case, the judgment of the Tribunal is not printed. Now it is perfectly true that under Section 66 we are exercising an advisory jurisdiction but it has got to be remembered that the questions of law that come up before us are questions of law arising out of the order made by the Tribunal and in order to fully understand the order and the points of law that arise it is absolutely necessary that we should have the judgment of the Tribunal before us. We therefore hope t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
