COMMISSIONER OF INCOME-TAX Vs. LALITA KAPUR

JUDGEMENT

(1.) IN this reference the assessment year is 1962-63, with the accounting year ending on March 31, 1962.

(2.) THE assessment to income-tax for the assessment year 1959-60 in the case of the assessee was completed on or before June 16, 1961, determining her total income at Rs. 12,000. On June 16, 1961, the Income-tax Officer gave notice under Section 18a (1) of: the Income-tax Act, 1922 (Act 11 of 1922), for payment of advance tax at Rs. 12,000, consistent with the total income of the assessee assessed to income-tax for the assessment year 1959-60 the notice obviously was for payment of advance tax in relation to the year 1962-63. In the meantime the return filed by the assessee for the assessment year 1960-61 was also finalised and for that assessment year the total income of the assessee was assessed at Rs. 33,300. In the wake of this second assessment for the year 1960-61, the Income-tax Officer issued a revised notice under Section 18a (1) of the Act on August 4, 1961, requiring the assessee to pay advance tax in the wake of the determination of her total income in the assessment year 1960-61. Obviously, this revised notice related to advance tax payable in regard to the coming assessment year 1962-63.

(3.) THE assessee had given to the Income-tax Officer her address as--"shrimati Lalila Kapur, through Hindustan Forest Company Ltd. , Pathankot", and the notices under Section 18a (1) of Act 11 of 1922 were sent to her to that address under registered cover, acknowledgement due. The revised notice was sent to her in that manner on that address. It was received on August 8, 1961, by the manager of the Hindustan Forest Company, Ltd. , Mr. Nanda, who made an endorsement upon the acknowledgement receipt, the finding of the Income-tax Appellate Tribunal on this being that he received the registered letter "for and on behalf of the Hindustan Forest Company Ltd. , and not on behalf of the assessee. "