Law: Income Tax Act, 1922

Section: 22,22(4),23(2),23(4)

Income-tax Act (XI of 1922)---Ss. 22(4), 23(2) & 23(4)-Notices issued under Ss. 22(4) & 23(2) for 28-8-71 duly served but assessee failing to appear on 28-8-71-Income­tax Officer thereafter on 30-8-71 passing ex parte assessment order under S. 23(4)-Contention that ex parte order of assessment passed on 30.8-71 not having been passed on 28-8-71, i.e., the date of default of appearance, was illegal without a fresh notice-Contention, held, not valid. Wharton's Law Lexicon, 14th Edn. and Commissioner of Income-tax v. M. B. Qureshi T. R. No. 203 of 1972 ref. JUDGMENT MUNAWAR ELAHEE RANA, J.-The Commissioner of Income-tax, Lahore, has referred the following question of law to the High Court for its opinion under section 66(1) of the Income-tax Act (XI of 1922). This reference has arisen out of an order dated 9-8-1972, passed by the Income-tax Appellate Tribunal, Pakistan, Multan in I. T. A. No. 3412 of 1971-72, setting aside the assessment for the assessment year 1970-71: "Whether on the facts and circumstances of the case, the Tribunal was justified in holding that the Income-tax Officer could resort to action under section 23 (4) of the Income-tax Act on 28-8-1971 only when the default occurred and not on any subsequent date." 2. The brief facts of the case are. that the respondent-assessee derives income from repairing Agricultural Tools and Manufacturing Engines. For the assessment year 1970-71 the Income-tax Officer issued notices under sections 22(4) and 23 (2) of the Income-tax Act for 26-4-1971. On service of the notices the respondent appeared before the Income-tax Officer on that date, but did not produce the accounts as the same were not main­tained. The Income-tax Officer was not satisfied, he adjourned the hearing and issued fresh notices under sections 22(4) and 23 (2) of the Act for 28-8-1971 which were duly served, but the respondent neither appeared on the appointed date nor produced the account books, and the Income-tax Officer passed the following order: "None present, please report whether any application for adjournment was received." It was reported by the office the same day that no application seeking an adjournment was received. The…

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