ANANT RAM KANHAIYALAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Tribunal has referred the following question for the opinion of this Court under Section 66(1) of the Income-tax Act:

(2.) THE penalty proceedings arose out of proceedings for assessment of the assessee Anant Ram Kanhaiyala, Kanpur, for the assessment year 1944-45. After the assessee had' filed its return, a notice was given to it under Section 22 of the Income-tax Act. It was held by the Income-tax Officer that the assessee had failed to comply with this notice. -In addition, it was held by the Income-tax Officer that there had been deliberate suppression of certain profits by the assessee.

(3.) THE plea that the assessee had been given no opportunity of being heard as required by Section 28 (3) of the Income-tax Act would raise a question of fact. THE plea not having been taken no finding on this question of fact was given by the Income-tax Appellate Tribunal Learned counsel's request that this court should call upon the Tribunal to state a case on the question whether a fresh opportunity of being heard had to be given to the assessee or not after the cancellation of the assessment which had been made under Section 23 (4) of the Income-tax Act cannot be granted as that question does not arise unless a finding of fact is first given by the Tribunal whether such an opportunity had or had not been given.