BHAGWAN RADHA KISHEN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a reference under S. 66 (1), Income -tax Act in which two questions are raised. The assessee filed an appeal before the Appellate Tribunal in which 22 -4 -1948, was the first date fixed for hearing. Notice of this application was sent to the assessee at the address given for service. The notice was as follows :

(2.) THE tribunal thereupon postponed the hearing to 28 -7 -1948, and a fresh notice in exactly similar terms was sent by registered post. This came back with the endorsement by the postal authorities as follows : "Refused."

(3.) THE assessee did not move the Appellate Tribunal to set aside the order of 28 -7 -1948, dismissing his appeal for default but applied for a reference under S. 66 (1), Income, tax Act. The tribunal has referred two questions for answer : The first is :