9911796707
TMI Blog1965 (10) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... utatis mutandis) is in full force in this State with its up-to-date amendments. All future amendments will be applicable automatically in Raigarh State." The respondent-assessee was assessed to income-tax for the accounting years 1945 and 1946, under the Indian Income-tax Act, 1922, applied to the State by virtue of this notification. The State later merged in India. On March 15, 1952, and March 26, 1954, the Income-tax Officer, Nagpur, took action under section 34 of the Indian Income-tax Act as applied to the State by virtue of the aforesaid notification to reopen the earlier assessments. It was contended on behalf of the respondent that the proceedings under section 34 were irregular as the sanction of the Commissioner of Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m at the hearing of the appeal before the Tribunal and, therefore, on a proper interpretation of the notification the amended section did not apply to the areas of the former Raigarh State. What that question was does not appear on the record. The Tribunal refused to refer the question as that would be changing the basis of the appellate decision. The revenue authorities did not take up this matter further for compelling the Tribunal to refer that question to the High Court. In the High Court, however, the revenue authorities again sought to contend that on December 31, 1947, Raigarh State ceased to exist and merged in India from January 1, 1948, and so the amendment made to section 34 of the Indian Income-tax Act, 1922, by the amending A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, namely, that the merger had taken place on April 1, 1949. The question now sought to be argued is one of construction of the notification on an entirely different basis. The question of construction now raised would not arise on the basis the judgment was given by the Tribunal. Furthermore, the Tribunal definitely refused to frame the question on the basis of merger of the State in India on January 1, 1948, and that order has become final as its correctness was not challenged by the revenue authorities in further proceedings. The question now raised by the learned Additional Solicitor-General is not a question that is involved in the question framed. It really turns on a question of fact as to which, of course, no reference could be mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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