A G NAIR Vs. INCOME-TAX OFFICER KOZHIKODE

JUDGEMENT

(1.) The petitioner (Dr. A. G. Nair) filed a return in respect of the assessment year 1947-48 (accounting period: year ended 31-12-1946). The respondent, the First Additional Income Tax Officer, Kozhikode, did not accept the correctness of the return and by his order dated 28-8-1947 the petitioner was assessed on a total income of Rs. 6,669/- and directed to pay a tax of Rs. 241-3-0. There was no appeal against the assessment.

(2.) On 24--1-1957 the respondent issued a notice to the petitioner under S.34 of the Indian Income Tax Act, 1922. According to the petitioner the notice was clearly out of time. His contention is stated as follows in Para.5 of his affidavit dated 12-3-1957:

(3.) Ext. A dated 28-11-1956 is an order of the Appellate Assistant Commissioner of Income Tax, Kozhikode, in an appeal filed by one Krishnan Nair, a jeweller of Kozhikode. In that order the Appellate Assistant Commissioner said: