DHARAM VIR VIRMANI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE question which has been referred to this court by the Income-tax Appellate Tribunal, Delhi, under section 66(1) of the Income-tax Act is :

(2.) IT seems that after the final assessments had been made of these partnerships for the years in question the Income-tax Officer issued a notice to the assessee under section 34 of the Act which was received by him on March 30, 1954, calling upon him to submit a return of the income that has escaped assessment. In response to this notice, among other pleas, the assessee challenged the legality of the notice under section 34(1)(b) but his objections were overruled by the Income-tax Officer who, after including the assessees income from the three firms, computed his total income for the relevant year at Rs. 71,798. The validity of the notice was also challenged unsuccessfully before the Appellate Assistant Commissioner and then before the Appellate Tribunal which, however, allowed the assessees application under section 66(1) and referred the question set out above.

(3.) I agree.