TMI Blog1929 (4) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... ly are these. There is a joint Hindu family of which Lala Kalyanmal seems to be the head. He was called upon by the Income-tax Officer to furnish a return of the income by a notice which was served on Lala Kaiyanmal on 13th April 1928. The notice was under Sec. 22 (2) of the Act and called upon the proposed assessee to make his return of income by 12th May 1928. It will be noticed here, for this i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and that he himself was suffering from a toothache. His application was disallowed and on 2nd June 1928, an assessment to the best of the judgment was made by the Income-tax Officer under the previsions of Sec. 23 (4) of the Act. Lala Kalyanmal thereupon made an application to the Income-tax Officer to give him a fresh opportunity to file his return. His application was made under Sec. 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or adequate reason for granting further extension of time.'' As regards this point, the Commissioner was of opinion that it was a question of fact and not a question of law. Having however said so much, the learned Commissioner formulated the following question for determination by this Court:-Was the assessee prevented by sufficient cause from making thereturn required by Sec. 22? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch, we have found that there is a very substantial question of law raised in the statement of the case. We have already held, in another case, that it is open to the High Court to formulate questions of law that really arise in a case and to answer them for the benefit, of the Commissioner and the parties Siva Prasad Gupta v. Commr of Income-tax, U.P. at page 406 infra. The substantial question o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved at after hearing him on this point. We direct that a copy of this opinion be sent under the seal of the Court to the Commissioner of Income-tax. We direct that the parties pay their own costs, in view of the fact that this point, namely the illegality of the notice, was never raised before. We allow the Government Advocate to file a certificate of fees for ₹ 100 within the allotted perio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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