SADASHIVA SASTRY S Vs. ADDITIONAL INCOME TAX OFFICER

JUDGEMENT

(1.) IN this petition, under article 226 of the constitution, the petitioner amongst other reliefs had prayed for quashing the order of reassessment dated February 29, 1960, made under section 34 of the INdian INcome-tax Act read with section 23(4) of the Act, by the first respondent.

(2.) IT is contended on behalf of the petitioner that the first respondent had no jurisdiction to initiate any proceedings under section 34(1) of the Act as he had no reason to believe that he assessee had failed to disclose fully or truly all material facts necessary for his assessment for the assessment year in question.

(3.) IT is true the assessee had filed an appeal before the Appellate Assistant Commissioner of Income-tax against the order of reassessment; but that appeal was dismissed as having been filed beyond the period of limitation. IT is also true that he did not go up in appeal before the Income-tax Appellate Tribunal. But these aspects are not relevant while considering the question whether the Income-tax Officer had jurisdiction to act under section 34(I)(a) of the Act.