Law: Income Tax Act, 1922

Section: 22(4),23(2),23(4),66(1),63

Law: Income Tax Act, 1922

Section: 22(4),23(2),23(4),66(1),63

Income-tax Act, 1922 -- Sections 22(4), 23(2), 23(4) -- Ex-parte assessment -- Statutory notices duly served -- Failure to appear on a date fixed for hearing -- factum of non-appearance recorded in the order sheet -- Whether Income-tax Officer competent to make ex-parte assessment on a date sub-sequent to the date of default -- Held yes -- Notices issued under Ss.22(4) & 23(2) for 28-8-71 duly served but assessee failing to appear on 28-8-71 -- Income-tax Officer thereafter on 30-8-71 passing ex-parte assessment order under section 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 -- JUDGEMENT The judgment of the court was delivered by 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, 1922 (XI of 1922). This reference has arisen out of an order dated 9th August, 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 of 28th August, 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 26th April, 1971. On service of the notices the respondent appeared before the Income-tax Officer on that date, but did not produce the account as the same were not maintained. The Income-tax Officer was n to satisfied, he adjourned the hearing and issued fresh notices under Sections 22(4) and 23(2) of the Act for 28th August, 1971 which were duly served, but the respondent neither appeared on the appointed date nor…

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