ROSHAN LAL KUTHIALA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income-tax Officer issued a notice under Section 34 of the Indian Income-tax Act, 1922. dated November 14, 1961, which was served on the assessee, Shri Koshari Lal Kuthiala, on November 30, 1961, for the assessment year 1958-59. THE assessee applied for time till February 15, 1962, for filing the return of income, but he actually filed that return on May 7, 1962, showing an income of Rs. 3,38,591. Provisional assessment was made on May 23, 1962, and the tax of Rs. 2,27,307'84 as demanded was paid in time. Regular assessment was made on an income of Rs. 3,44,668 by order dated December 31, 1962, and the tax determined was Rs. 2,66,794. THE assessee was given credit for Rs. 2,25,337, the amount paid under the provisional assessment, after some minor adjustments and the demand notice under Section 156 of the Income-tax Act, 1961, was issued for Rs. 41,456. This amount was paid.

(2.) WHILE completing the assessment, the Income-tax Officer gave the following direction :

(3.) AT the hearing of the reference, the counsel for the assessee has not pressed question No. 2 and that question is, therefore, returned unanswered. With regard to question No. 1 there can be no manner of doubt that any assurance given on the floor of the House at the time a statute is enacted cannot be taken into consideration by any court for the interpretation of any section of that statute if the language used in the section is unambiguous and clear. The language used has to be interpreted without the aid of anything said during its passage in the legislature. Section 22(2) of the Indian Income-tax Act, 1922, as originally enacted, read as under;