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TMI Blog1976 (6) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... nal, we decline to draw up a statement of the case and refuse to refer any question of law to the Hon'ble High Court of Punjab and Haryana at Chandigarh as required under s. 256(1) of the IT Act, 1961. 2. The facts giving rise to this reference applications are these. The assessee Shri Kishore Chand S/o Shri Baru Ram, is an individual. The previous year for the asst. yr. 1960-61 ended on 31st March, 1960. In a raid conducted on the premises of the assessee by the Excise Department on 15th June, 1956, 23 Seers and 4 Chhataks of contraband opium was found. A criminal case was instituted against the assessee and he was imprisoned for a term of 10 months and a fine of Rs. 1,500 was imposed by the order dt. 9th Oct., 1961 of the Magistrate, Is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the assessment on 13th March, 1974 under s. 144 on a total income of Rs. 32,060 which included the value of the contraband opium at Rs. 29,060. The assessment under s. 144 came to be made because the assessee did not firstly, file a return under s. 148 and secondly, failed to comply with all the terms of a notice issued under s. 142(1). 4. Being aggrieved, the assessee filed an appeal to the AAC and first contended that the notice under s. 148 was bad in law because it was served on 1st April, 1969 which period fell after the period of limitation fort he service of the aforesaid notice which expired on 31st Aug., 1969. In view of the Punjab and Haryana High Court judgement in Tikka Khushwant Singh reported in (1975) 101 ITR 106, the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1922 had been interpreted whereas the language of s. 148 of the IT Act, 1961 was different. He further submitted that the judgment in 99 ITR 581 was on the use of expressions 'issue' and 'serve' in the WT Act. According to him, the aforesaid judgment of the Supreme Court has not finally settled to the controversy. We are unable to agree with this contention of the learned Departmental Representative. In view of the fact that special leave to appeal against the judgment of the Allahabad High Court was rejected, we are unable to accept the contention that the controversy is still open. The application for reference is, therefore, rejected.
7. In the result, the reference application is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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