TANSUKHRAI BODULAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) MESSRS. Tansukhrai Bodulal - is a Hindu undivided family firm carrying on business at Kampur in the district of Nowgong. Shri Gordhan Das Khakolia is the karta of the Hindu joint family. On the 25th March, 1947, the assessment of the petitioner for the assessment year 1946-47 was completed by the Income-tax Officer of Gauhati, under section 23(3) of the Indian Income-tax Act, 1922 (hereinafter called "the Act"), on a total income of Rs. 30,955. On the 24th March, 1951, the petitioner received a notice dated 19th March, 1951, purporting to be one under section 34 of the Act issued by the Income-tax Officer, Nowgong, arrayed as respondent No. 1 to the present petition.

(2.) THE petitioner by the said notice was asked to submit his return for the period ending the 31st March, 1947, within 31st March, 1951. Several reminders were sent by the respondent No. 1 to the petitioner to submit his return for the aforesaid period and ultimately the petitioner submitted a letter dated 24th April, 1951, along with which he filed a fresh return under protest. In this fresh return he showed his income as given in the original return. I shall have to refer to this letter later when I deal with the points raised by the petitioner. THE 7th February, 1952, was fixed as the date for hearing of the matter by respondent No. 1.

(3.) THE appeal against the order rejecting the petitioners application under section 27 of the Act came up for hearing before the Appellate Assistant Commissioner on 31st March, 1956, and by the order dated 31st July, 1956, the Appellate Assistant Commissioner held that the Income-tax Officer was not justified in rejecting the prayer for adjournment. He allowed the appeal and sent back the case to the Income-tax Officer to make fresh assessment in accordance with law. THE prayer of the petitioner for withdrawing the appeal was rejected.