TMI Blog1969 (9) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 34(3) of the Income-tax Act, 1922 - Held, no - - - - - Dated:- 26-9-1969 - Judge(s) : D. M. BHANDARI., S. N. MODI. JUDGMENT The judgment of the court was delivered by BHANDARI C.J.- This is a reference under section 66(1) of the Income-tax Act, 1922 (hereinafter called " the Act "), by the Income-tax Appellate Tribunal, Delhi Bench " C " (hereinafter called " the Tribunal "). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight annas in the rupee on the undistributed balance of total income for the assessment year 1956-57. These orders were passed on 29th March, 1963. Against these orders, appeals were filed before the Appellate Assistant Commissioner of Income-tax, A-Range, Jaipur, which were dismissed. Then two separate appeals were filed before the Tribunal. The Tribunal held that the order under section 23A(1) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in M. M. Parikh, Income-tax Officer, Special Investigation Circle " B ", Ahmedabad v. Navanagar Transport and Industries Ltd. In that case it has been pointed out that there was a vital difference between the assessment of tax under section 23 and imposition of liability under section 23A and that the order which contemplates computation of the amount of tax payable is not an order of assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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