BHASKARAN Vs. ADDITIONAL INCOME TAX OFFICER

JUDGEMENT

(1.) This is an appeal against the judgment of Vaidialingam, J., dismissing O. P. No. 662 of 1960. By that petition under Art.226 of the Constitution the appellant sought the cancellation of two orders, one dated 11-2-1960 and another dated 26-4-1960.

(2.) The order of 11-2-1960 was an order of assessment under S.23 (4) of the Indian Income Tax Act, 1922, for the assessment year 1959-60 in respect of the appellants income for the accounting period 1958-59. The order of 26-4-1960 was an order rejecting the appellants request to deal with the matter afresh in view of a return filed by him on 15 2 1960.

(3.) The assessment under S.23 (4) was made on 11-2-1960. It is common ground that the appellant did not comply with the notices under sub-s.(2) and (4) of S.22 of the Act and that his non compliance was the basis for the best judgment assessment under sub-section (4) of S.23.