NASIRUDDIN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY this reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question of law to this court for its opinion :

(2.) THE material facts giving rise to this reference, briefly, are as follows :

(3.) UNDER Section 143(1) of the Act, the Income-tax Officer has to make an assessment of the total income after making such adjustments to the income or loss declared in the return as are required to be made under Clause (b) of Sub-section (1) of Section 143 of the Act with reference to the return and the accounts and documents, if any, accompanying it and also with reference to the record of the assessments, if any, of past years. The Tribunal found that there was no material on record to show what documents were filed along with the return and the details furnished by the assessee of the returned income. In the absence of those materials, the Tribunal was right in holding that it could not be said that there was any mistake or error apparent on the face of the record in the order passed by the Income-tax Officer under Section 143 (1) of the Act. As regards levy of interest under Section 217(1A) of the Act, learned counsel for the assessee was unable to point out that the assessee had placed any material on record disclosing the estimate filed by him to substantiate the contention that the provisions of Sub-section (1A) of Section 217 of the Act were not attracted. In these circumstances, the Tribunal cannot be held to have erred in law in upholding the order passed by the Income-tax Officer rejecting the application filed by the assessee under Section 154 of the Act.