L PITAMBER PRASAD Vs. STATE OF U P

JUDGEMENT

(1.) THE facts giving rise to this reference under Section 66 (3) of the Indian Income-tax Act, 1922, may be briefly stated :-

(2.) WHEREAS I have reason to believe that your income from business which has been assessed in the financial year ending the 31st March 1935. (a) has partially escaped assessment, and I, therefore, propose (b) to assess the said income that has escaped assessment. I hereby require you to deliver to me....... a return in the attached form of you income from all sources which was assessable in the said year ending the 31st March 1935 .

(3.) THERE was no appeal against the assessment order, presumably because no appeal is provided by the Act against an assessment under Section 23 (4) and presumably because the assessee was satisfied that a default had been committed by him in the non-production of account books and an appeal would not be admitted.