Law: Income Tax Act, 1922

Section: 23(1)(3),46

Income Tax Act (XI of 1922)----S. 23(1) (3) read with Income tax Rules, r. 46-Assessee's self assessment enhanced by Income tax Officer notwithstanding first proviso to r. 46 not arising and no notice under third proviso to r. 46 being issued to assessee to correct any mistake Tribunal, held,, rightly directed Income tax Officer to make a fresh assessment under sub¬ section (1) instead of subsection (3) of S. 23 of Act. JUDGMENT MUHAMMAD HUSAIN, J. This is an application at the instance of the Commissioner of Income tax, Dacca Zone, under section 66 of the Income tax Act for a decision of this Court on the question whether the 3rd proviso to Income tax Rules, rule 46 empowering the I. T. O. to make assessment under section 23(3) of the Income tax Act where the return has been filed under self assessment procedure. The self assessment return filed by the assessee in the present case was modified and the amount of income shown therein was raised by the Income tax Department which was upheld by the Appellate Commissioner. The Tribunal however found that the 3rd proviso to Income tax Rule 46 empowering the I. T. O. to make assessment under section 23(3) of the Income Tax Act is not applicable unless the Ist proviso to Income tax Rules, rule 46 are com plied with. Income tax Rules, rule 46 provides for the completion of the as meat by the Income tax Officer under section 23(1) of the Income tax Act an it has, however, been provided at the 1st instance that where the return…

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