COMMISSIONER OF INCOME TAX Vs. MALTHURAM RAJENDRA KUMAR

JUDGEMENT

(1.) THIS is an income-tax reference at the instance of the Revenue and the following two questions have been referred by the Tribunal for answer by this court :

(2.) WHETHER the Tribunal was right in law to hold in the facts and circumstances of the case that it was a case of mere passing of assessment order under Section 144 and not a case where there was deliberate default on the part of the assessee's compelling Assessing Officer to make best judgment assessment order ?"

(3.) IN this view of the matter, we are of the view that the view taken by the Tribunal appears to be justified and we answer question No. 1 against the Revenue and in favour of the assessee. So far as question No. 2 is concerned, this question is not required to be answered as the conditions for invoking the provisions of Section 144 of the Act duly existed.