MANABENDRA NATH ROY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This is an income-tax reference under Section 66(1) of the Indian Income-tax Act, 1922. It raises the following two questions:

(2.) In the judgment just delivered by us in Income-tax Reference No. 100 of 1967 (Smt. Aparna Roy v. Commissioner of Income-tax (Cal)), we have answered both these questions in the affirmative and given our reasons for it. We do not wish to repeat what we have said in that judgment in these proceedings. We only make a reference to that judgment to indicate that our reasons for the answers to these questions are to be found there and that judgment should be used for answering these two questions.

(3.) There is, however, only one particular point on which Dr. Pal appearing for the assessee has tried to make a distinction from the facts in the judgment delivered in the other case mentioned above. That point briefly is that the order made by the Commissioner under Section 33B in this case is illegal and bad under Section 5(7C) of the Indian Income-tax Act, 1922, on the ground that one Commissioner gave the notice to show cause under Section 33B and thereafter when he ceased to have the jurisdiction some other Commissioner made the order under section 33B of the Income-tax Act, 1922.