TMI Blog1953 (1) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 the Income-tax Officer made an assessment under Section 23 (4), Income-tax Act, on an estimated income of ₹ 10,000. The assessee had made a return and had claimed that he had suffered a loss of ₹ 13,320-5-3. The Income-tax Officer thereafter issued notice to the assessee to produce his Sauda Bahi so that the Income-tax Officer may be able to ascertain whether the assessee's contention that he had suffered loss to the extent mentioned by him was correct. The assessee, however, did not produce the Sau a Bahi and the Income tax Officer made the assessment as stated above. 3. The assessee then made an application under Section 27, Income-tax Act, stating that ho was not able to produce the Sauda Bahi as he did not maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al being one relating to the merits of the assessment, we cannot go into the question about the propriety of the assessment having been made under Section 23 (4). The assessee thereafter made an application praying that the point of law may be referred to this Court and the question mentioned above has been referred to us for opinion. 5. Learned counsel admitted that there is no direct authority on the point. We have, however, examined the provisions of the Income-tax Act and are satisfied that the Tribunal was right in its views that no appeal having been filed againsfc the order refusing to make a fresh assessment, it was not open to it to go into that question. The Income-tax Officer has a right under Section 23 (4) of the Act to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said amendment, Section 30 of the Act provided for the appeals--one against an assessment order passed under Section 23 (4) and the other against an order passed under Section 27, Income-tax Act, refusing to make a fresh assessment. An assessee may under Section 30 (1) appeal against an order of refusal to make a fresh assessment under Section 27 but where the Income-tax Officer has made an assessment under Section 23 (4) of the Act, or, has made a fresh assessment under Section 27, the assessee can appeal under Section 30 (1) and object to the amount of income assessed or the amount of loss computed or, to the amount of tax determined. The scope of the two appeals is, therefore, entirely separate and while, in the case of one, the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed of by separate orders. 8. Section 33 (1), Income-tax Act, provides for an appeal by an assessee objecting to an order passed by an Appellate Assistant Commissioner. The Appellate Assistant Commissioner of Income-tax had, in this case, passed two orders under Section 31. The assessee had filed an appeal against the order, dated 7-8-1943, which dealt only with the question of quantum of the tax payable. He had filed no appeal against the order, dated 25-8-1943, which dealt only with the question whether the assessee had made out a sufficient case for a fresh assessment after setting aside the previous assessment order. The Income-tax Appellate Tribunal, therefore, had before it only an appeal against the order dealing with the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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