Law:

Section:

- Sections 30 and 46 - Hyderabad Income-tax Act, 1357F CASES REFERRED TO Benarsi Silk Palace v. CIT [1964] 52 ITR 220 (All.), S. Chattanatha Karayalar v. ITO, Nagercoil [1960] 38 ITR 325 (Mad.), CIT v.Hyderabad Deccan Liquor Syndicate [1963] 50 ITR 6 , CIT v. Kamal Singh Rampuria [1970] 75 ITR 157 (SC), CIT v. Kanpur Coal Syndicate [1964] 53 ITR 225 ; (SC), CIT v. Murlidhar Jhawar and Purna Ginning and Pressing Factory [1966] 60 ITR 95 ; (SC), CITv. Raja Reddy Mallaram [1964] 51 ITR 285 (SC), CIT v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC), CIT v. S. Teja Singh[1959] 35 ITR 408; (SC), Hazari Mal Kuthiala v. ITO, Special Circle, Ambala Cantonment [1956] 30 ITR 500 (Punj.), ITO v. Bachu Lal Kapoor [1966] 60 ITR 74; (SC), Joti Prasad Agarwal v. ITO [1959] 37 ITR 107 (All.), A.N. Lakshman Shenoy v. ITO, Nagercoil[1958] 34 ITR 275; [1959] SCR 751 (SC), Y. Narayana Chetty v. ITO, Nellore [1959] 35 ITR 388 ; (SC), C.N. Nataraj v. ITO (Fifth)[1955] 56 ITR 250 (Mys.). Rajareddy Mallaram v. CIT [1960] 39 ITR 636 (AP), Ramgopal Ganpatrai & Sons Ltd. v. Commissioner of Excess Profits Tax [1953] 24 ITR 362 (Bom.), Sewlal Daga v. CIT [1965] 55 ITR 406 (Cal.) and Tripura Modern Bank Ltd. v.Bansen and Co. AIR 1952 Cal. 781 JUDGMENT Sriramulu, J.-The following three questions of law have been referred to this court by the Income-tax Appellate Tribunal, under section 66(2) of the Indian Income-tax Act, 1922 : "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessment on the association was invalid ? (2) Whether the Tribunal was within its powers to rehear the entire appeal and decide all issues which did not form the subject-matter of the reference before the High Court without any direction from the High Court? (3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Appellate Assistant Commissioner has the power under law to uphold the ex parte assessment on the basis of an alleged non-compliance by D.D. Italia when the Income-tax Officer making the ex parte assessment did not refer to that default at all in the assessment order?" 2. The material…

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