SECRETARY OF STATE Vs. BASANT RAI

JUDGEMENT

(1.) Today the learned Government Advocate has appeared on behalf of the Crown, and states that the Income-tax Commissioner in whose time the order of this Court was passed evidently considered that the High Court's judgment did not have the effect of rendering assessment liable to alteration. It was therefore not reconsidered. In a technical sense this view was not entirely correct but the result of such recalculation would probably have left the tax unaffected and the practical effect of the assessment would have been nil. As to the future the matter lies with the High Court. If the High Court holds that its judgment rendered assessment liable to alteration and will clearly indicate in what respect alteration is needed the directions will of course be followed and assessable income recalculated.

(2.) The statement of the learned Government Advocate shows that the Commissioner in whose time the judgment was made is no longer holding the position and it is not clearly found under what circumstances the question of re- assessment was not taken up,

(3.) It is the duty of the Income-tax Department to take up the question of reassessment, after a reference by the Commissioner of Income-tax has been answered by the High Court and to see in the presence of the assessed whether, in the light of the judgment of the High Court, any of the figures arrived atare liable to alteration or not. It is not enough to say that material alteration in the figure of assessment is not expected, and therefore re-assessment is not necessary.