RAM KUMAR MOHAN LAL OF AGRA Vs. EMPEROR

JUDGEMENT

(1.) This is a reference by the learned Commissioner of Income-Tax for an answer on the question, "whether in the circumstances of the case, the assessee was prevented by sufficient cause from making a return of his income within the meaning of Section 27 of the Income-tax Act?"

(2.) The facts of the case are given in the statement of the case . The case is a very simple one. There was an assessment of income-tax to the best of the judgment, on 25 January, 1928. The assessees applied for concellation of the assessment under Section 27 of the Income-tax Act. The assessment could be cancelled provided the assessees could prove that they were prevented by sufficient cause from making the return required by Section 22 of the Income-tax Act. In this particular case it is said that there was a criminal case pending and the books of account had been produced in that case. The criminal case was disposed of in October 1927 and the best judgment assessment was made on 25 January, 1928. The representative of the assessees firm, who appeared before the Income- tax Officer, was asked to produce a copy of the application that he said he had made for return of the books. He had over one month's time to do this, but could not produce a copy. In the circumstances, the Income-tax Officer refused to review his order. We think that he was perfectly justified.

(3.) Our answer to the question is in the negative.