KUNDAN LAL VEDI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a petition under section 66(2) of the Indian Income-tax Act filed by Kundan Lal Vedi as representing his late father Rai Bahadur Dr. Hari Ram, in the following circumstances. On the 27th of March, 1951, the Income-tax officer, Contractors Circle, New Delhi, issued a notice under a section 34 of the Income-tax Act to the assessee by which he proposed to re-open the assessment for the year 1942-43 on the ground that he had reason to believe that on account of omission or failure on the part of the assessee to disclose full and true facts necessary for assessment for the year in question income-tax had been under-assessed. In the absence of the assessee or any one on his behalf the assessment was completed by the Income-tax Officer under section 23(4) on 22nd June, 1951. In the following month the assessee filed an application before the Income-tax Officer under section 27 of the Act praying for cancellation of the assessment order under the provisions of section 23(4) on the ground that he was not served with any notice under section 34 read with section 22(2) and that he was not given a reasonable opportunity to comply with it.

(2.) THE application was dismissed by the Income-tax Officer on the ground that the assessee had been properly served with a notice, and this finding was upheld in turn by the Appellate Assistant Commissioner and the Income-tax Appellate Tribunal.