EMPEROR Vs. KAJORI MAL KALYAN DAS

JUDGEMENT

(1.) This is an application by the learned Government Advocate asking us to revise our judgment delivered in an income-tax case on a statement made by the Commissioner of Income-tax under Section 66, Income-tax Act of 1922.

(2.) The ground on which the review is sought is this. In our judgment we found the fact stated in the "statement of the case," that a certain notice was issued to the assessees directing them to submit "a return on a particular date. We said that this period allowed was less than 30 days the minimum period allowed by law. We therefore declared the assessment to be bad.

(3.) The learned Government Advocate now states that it was the practice the of the Income-tax Officer concerned to state in notices issued that in the case of the period allowed proving to be less than 30 days, the assessees would have 30 days within which to make a return.