LAWS(ALL)-1982-9-60

MADAN LAL AGARWAL Vs. COMMISSIONER OF INCOME TAX

Decided On September 03, 1982
MADAN LAL AGARWAL Appellant
V/S
COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) CONTROVERSY in this reference under Section 256(1) of the I.T. Act, 1961, concerns the assessment of Lala Madan Lal Agarwal (Hindu undivided family) for the assessment year 1946-47.

(2.) AFTER obtaining approval of the Board for initiating proceedings to assess the escaped income of the assessee for the year 1946-47, the ITO, Aligarh, issued the following notice which was dated 29th September, 1962, to Sri Madan Lal Agarwal :

(3.) THAT the. Income-tax Officers at Aligarh and Agra had no jurisdiction in the matter.