IQBAL SINGH ATWAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The facts of the case are as follows :

(2.) The year of assessment involved is 1962-63 for which the previous year ended on December 31, 1961. During the year, the assessee, being a partner, had share income from the- firm of M/s. G.S. Atwal & Co. of Asansol. According to the ITO, the assessee had not, for the year under consideration, filed any return. He, accordingly, issued notice to him under Section 148 of the Act to file the return for the said year for making the assessment. The said notice is dated January 22, 1970. The assessee by his letter dated February 4, 1970, in reply to the said notice under Section 148 of the Act, informed the ITO that the duplicate return filed by him for that year on November 1, 1969, may be treated as a return filed by him in response to the said notice for the said year. The ITO, after issuing notice under Section 143 of the Act, computed the total income of the assessee for the year at Rs. 1,55,875. It may be mentioned that the ITO in the assessment order for the said year had rejected the plea of the assessee that he had filed the return for that year on May 10, 1963 (?). According to him (ITO), there was no material or evidence forthcoming fr6m the assessee to prove that fact. The ITO had also noticed that for the year the assessee had filed a duplicate return dated November 1, 1969, and that there was no evidence to prove that the assessee had actually filed any return before November 1, 1969.

(3.) Aggrieved by the said assessment, the assessee brought the matter by way of appeal before the AAC of I.T., " A " Range, Asansol. The AAC in his appellate order for that year agreed with the ITO that the assessee had not filed any return on May 10, 1965(?). He has further held that pursuant to the stand taken by the assessee in response to the notice served on him under Section 148 in his letter dated February 4, 1970, to treat the duplicate return of November 1, 1969, to be the return for the year under consideration, it formed a valid basis in law for the completion of the assessment for that year.