MOHAMMAD ISHAQ M Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE three applications under Section 66 (2), Income-tax Act, relate to assessments for the years 1947-48, 1948-49 and 1949-50 and raise a common question of law, namely whether the assessee was afforded a reasonable opportunity of meeting the case of the Income-tax Department.

(2.) THE assessee in this case is one Mohammad Ishaq who is carrying on business in Sadar Bazar at Delhi. On 11-8-1949 he appeared before the Income-tax Officer, Delhi, and submitted returns in respect of his income for the years 1947-48 and 1948-49. THE Income-tax Officer recorded his statement and served him with a notice under Section 23 (2) of the Act. requiring him to produce immediately the evidence on which he relied in support of the returns. THE latter asked for time to produce his evidence and the case was accordingly adjourned to 8-10-1949. On 10-10-1949, Mr. Pardhuman Kumar, counsel for the assesses, appeared before the Income-tax Officer and stated that the assessee had to leave suddenly for Bombay two days before as his daughter had been taken seriously ill. THE counsel produced the assessee's pass book issued by the Punjab National Bank.

(3.) THERE can be little doubt that a person is entitled to be heard before he can be saddled with a pecuniary liability. It is true that public revenues are to be collected promptly and expe-ditlously but it must be remembered that if an Income-tax Officer recovers any tax except in accordance with the procedure established by law it is a taking of property in contravention of the provisions of Article 31 of the Constitution. The law as embodied in the Income-tax Act empowers an Income-tax Officer to serve a notice on any person requiring him to produce such accounts or documents as he may require (Section 22(4)).