JAWALA PRASAD CHOBEY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) ON the 5th of Dec., 1934, a Rule was issued by Mr. Justice LORD-WILLIAMS and Mr. Justice JACK in the matter of an application under S. 66(3) of the Indian IT Act, 1922, at the instance of Jawala Prasad Chobey calling upon the CIT, Bengal, to show cause why he should not draw up a statement of the case mentioned in the petition on which the application was based and refer the statement of the case to this Court under S. 66(3) of the Indian IT Act for its opinion on the question of law referred to in the order made by this Court. Those questions of law were stated under three heads after the original questions given in the petition had been redrafted by Counsel on behalf of the petitioner at the suggestion of the Court. In their final shape the questions were as follows :

(2.) IN the proceedings now before us the CIT, Bengal, is showing cause why he should not be required to state a case. He has submitted a somewhat comprehensive statement to this Court and in paragraph 4 he says "I presume I am required to show cause only in respect of the questions as formulated by the leave of the Court and in this connection I would respectfully urge that the first of the 3 questions thus formulated was never raised, at the stage when the matter was before the Asstt. CIT or CIT. The second question also would appear to be new except for the last portion thereof which corresponds to some extent to question (D) of the applicant's list, while question No. III would also appear to be new in form and in substance" .

(3.) AFTER that there was an interval of some five months and on the 9th of Oct., 1930 a second notice under the provisions of S. 34 was served on the assessee and in that notice it was averred that