9911796707
TMI Blog1988 (1) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... 5, 1976 ; 1976-77 order was concluded on September 30, 1977, and 1977-78 on October 28, 1978. Notwithstanding the order of the Appellate Tribunal, it is complained that the Income-tax Officer, in the impugned proceedings, is seeking to reopen the orders. We have informed the assessee that it is inexpedient to decide the common question raised under article 226 of the Constitution. The asses see argued that the issues raised involve the jurisdiction of the Income-tax Officer. Further, it was urged that, in view of the order of the Appellate Tribunal of March 22, 1983, the Income-tax Officer should be interdicted from reopening the three assessment orders. We are of the view that the question raised is not one of jurisdiction. The question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in the former proceedings, held: "The Allahabad High Court held that the information that has come to the possession of the Income-tax Officer from the assessment of the firm cannot be regarded as information from a formal source. It would only amount to a fresh look on the facts already on record, and since it was not open to the Income-tax Officer to have a fresh look and change his opinion, it was held that the reassessment proceedings were invalid." In the impugned proceedings, on December 8, 1986, under clause (a) of section 147, the Income-tax Officer is seeking to reopen the proceedings on the ground that the assessee "failed" to disclose the income of the minor daughter which he was obliged to disclose under Chapter V, Part 1, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 226 of the Constitution of India. The issue raised is whether the assessee "failed" to disclose the income of his minor daughter in the earlier three returns, and, therefore, under clause (a) of section 147 of the Act, the impugned proceedings are initiated, and whether the Income-tax Officer has jurisdiction to reopen the assessment orders concluded earlier. We see, in the former proceedings, that the issue raised by the Revenue in the instant proceedings was not decided. What was decided earlier was that no case was made out to invoke the power under clause (b) of section 147. Had the issue been decided-(a) estoppel in law would have arisen, (b) but not question of jurisdiction. This aspect we desire to explain with reference to the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0. pounds. Six deductions of 5,000 pounds were allowed. The Revenue raised the self-same question in a different form in the assessment for 1920-1921. The Privy Council observed (at p. 163) It amounts to this that in the former case it was not a matter of decision that the appellants were joint owners, but was a matter of admission". It was explained that Campbell's six children were not joint owners was admitted by the Revenue and six deductions were ordered. In the subsequent proceedings, in the assessment order for 1920-1921 between the same parties, the question again was raised by the Revenue. The Privy Council held (at p. 165) : "In the opinion of their Lordships, it is settled, first, that the admission of, a fact fundamental to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act or primary fact cannot be withdrawn and on fresh litigation cannot be started with a view to obtain another assessment upon different assumption of facts." The assessee relied on the decision in ITO v. Madnani Engineering Works Ltd. [1979] 118 ITR 1 (SC) to support his contention. The issue in that case was whether the belief of the Income-tax Officer was well founded. The court held (at p. 6) : "We are, therefore, not at all satisfied on the affidavit that the Income-tax Officer had reasons to believe that part of the income of the respondent had escaped assessment by reason of its failure to make a true and full disclosure of the material facts." In ITO v. Lakhman Mewal Das [1976] 103 ITR 437 (SC), the second case cited, it was held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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