THOPPIL KUTTI EROOR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a reference by the Commissioner of Income -tax, Mysore, Travancore -Cochin and Coorg, Bangalore, under section 109(2) of the Cochin Income -tax Act (VI of 1117). The questions referred are :

(2.) SECTION 44 or the Cochin Income -tax Act (VI of 1117), deals with income escaping assessment. Sub -section (2) of that section (omitting the proviso) reads as follows :

(3.) IT is impossible to say that when a person has failed to furnish any return at all what he has done is to conceal the particulars of his income or to deliberately furnish inaccurate particulars of such income within the meaning of clause (c) of section 38(1) of the act. We entertain no doubt that the offence in such a case should be considered as one coming under clause (a) and not under clause (c) of sub -section (1) of ssection 38.