SHAKUNTALA DEVI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) In this reference under Section 66(1) of the Indian Income-tax Act, 1922, the Income-tax Appellate Tribunal has referred the following question of law to this court :

(2.) The facts relating to this reference may be briefly noted. The relevant assessment years are 1956-57 to 1961-62. The assessee is an individual and the relevant previous years are the financial years 1955-56 to 1960-61.

(3.) The assessee was a new assessee who had not hitherto been assessed to income-tax and suo motu filed returns for the assessment years 1955-56 to 1961-62 before the Income-tax Officer, "B" Ward, 24-Parganas. All the returns were filed on the same date, i.e., the 18th September, 1961. The address of the assessee was given as 15, Basantalal Shah Road, Tollygunge. On the same day, i.e., the 18th September, 1961, the Income-tax Officer, "B" Ward, 24-Parganas, directed the issue of notices under Section 23(2) of the Income-tax Act, 1922, fixing the hearing on the 21st September, 1961 According to the notings in the record the notices were served on Shri P. C. Pande, income-tax practitioner, but no office copies thereof were in the records. The Income-tax Appellate Tribunal in hearing the appeal out of which the reference arises had recorded the fact that the originals of these notices were not produced before the Income-tax Appellate Tribunal at the time of the hearing of the appeals.