THOMAS M O Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The Income Tax Appellate Tribunal, as required by this Court, has stated a case and has referred the following nine questions for our opinion:

(2.) The matter arises from re-assessment proceedings started against the assessee pursuant to a purported notice dated 27-3-1954 issued to the assessee under S.34 of the Indian Income Tax Act and Question No. 2 above relates to the legality of the service of the above notice on the assessee and the propriety and legality of the assessment in the absence of proper service of notice. We feel that this case can be disposed of by answering Question No. 2 alone and are therefore referring only to such facts as are relevant for answering the above question.

(3.) The assessment related to the year 1945-46, the corresponding accounting period ending about the middle of August 1944 (year 1119 Malabar Era) according to the assessee, and the period ending 31-3-1945 according to the Department. This difference between the Department and the assessee is not material for answering question No. 2. The assessee was carrying on business in grocery articles as a wholesale trader and as commission agent with Head Office at Trichur and a branch at Kozhikode. Up to and inclusive of the assessment year 1949-50, he was assessed to tax under the Indian Income Tax Act as well as the Cochin Income Tax Act. For the year 1945-46 the assessment under the Indian Income Tax Act was finally completed after appeals and remand on 31-12-1949.