COMMISSIONER OF TAXES Vs. MALLICK BROTHERS

JUDGEMENT

(1.) These five appeals by special leave are directed against the judgment and order passed by the Division Bench of the High Court Division in Application No. 6 of 1981.

(2.) The Commissioner of Taxes, East Zone, Dhaka, filed an application under section 66(1) of the Income Tax Act and the question of law was framed thus: ''Whether on the facts and circumstances of the case the Tribunal was justified in allowing the appeal setting aside the order of the Appellate Joint Commissioner as well as of the Deputy Commissioner under section 18A imposing additional amount of tax and whether notice under section 23(2) of the Income Tax Act as sufficient for the purpose of determining additional tax under section ISA of the Income Tax Act."

(3.) In this case, the Deputy Commissioner of Taxes found that the assessee did not comply with the provision of section ISA of the Income Tax Act. Upon the total income of the assessee, the Deputy Commissioner charged an additional amount of tax of Tk. 4,689/-. The assessee filed an appeal before the Appellate Joint Commissioner of Taxes and it was dismissed. The assessee then preferred an appeal before the Income Tax Appellate Tribunal. The majority decision of the Tribunal was that a fresh notice ought to have been served upon the assessee before imposing additional taxes under section 18A of the Income Tax Act. In this background, the Revenue filed this application under section 66(1) of the Act and framed the question as mentioned above.