TMI Blog1937 (11) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusion of the ex parte application which was moved on February 1, 1935, the order upon which was noted in the following words : Notice to Commissioner of Income-tax to state the case . It is the practice of this High Court, and was the practice of the Judicial Commissioners Court, when ex parte applications were made to the Court asking the Court to call upon the Commissioner of Income-tax t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of a Bench of the Madras High Court in Venkatachalam Chettiar v. Commissioner of Income-tax, Madras. It can be stated as follows : The scheme of Sections 30, 31, 32, 33 and 66, Income-tax Act, appears to be as follows : An assessment having been made under Section 30 an appeal lies at the instance of the assessee to the Assistant Commissioner. The Assistant Commissioner having heard the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Assistant Commissioner and the Commissioner; different reasons were given by those two officers for the same conclusion. The result therefore was that the review was refused. The result of that was that the assessee was left in the same position as he was after the Assistant Commissioners order had been passed save that he had no further right to go in review to any other authority unle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Income-tax, Madras, decided that where the Commissioner operating under S. 33 refuses to review the order of the Assistant Commissioner the position of the assessee not being altered as a consequence, the assessee is not prejudiced. Bearing in mind the fact that the Assistant Commissioner is the final Court of appeal in cases such as the present we respectfully agree with that conclusio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon to both Assistant Commissioners and the Commissioners order is not a proper subject-matter of a reference unless the question of law is raised on a reference from the decision of the Assistant Commissioner which is not the case here. However, our attention has been drawn to a letter which the assessees received from the income-tax authorities which, in our opinion invited some sort of a refer ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
