Law: Income Tax Act, 1922

Section: 23,23(2)(3),61

Income-tax Act (XI of 1922)---Ss. 23(2) (3) & 61-No notice in writing under S. 23(3) given to assessed for information required to be furnished by assessee-­Authorised representative of assessee appearing in response to notice under S. 23(2) intimated of information sought who signed order-sheet accordingly-Letter issued by department to assessee as follow up of such signature by representative on order sheet-Record nowhere showing that such person was ever denied by assessee to be his authorised representative-Held, sufficient compliance of provisions of S. 23(3) made in circumstances-Such representative need not have authority in writing from assessed under S. 61-Signing of order-sheet by representative and letter of follow up by Department binding on assesee and amounted to notice for furnishing information sought by Department-Section 23(3) does not contemplate specific notice in writing like one under S. 23(2).-[P L D 1959 S C (Pak.) 20.2 held not applicable]. P L D 1959 S C (Pak.) 202 held not applicable. JUDGMENT Z. C. VALIANI, J.-Applicants above-named, being aggrieved by order-dated 6-6-1972 of Appellate Tribunal passed in Appeal No. AC-KO 08-1-B­70-71, in respect of assessment year 1967-68, by which applicant's said appeal was dismissed, has filed the above reference under section 66(1) of the Income-tax Act 1922, in respect of following legal questions, which arise out of said impugned order, namely:- (1) Whether in the facts and circumstances of the case the Tribunal is right in holding that sufficient opportunity was given to the assessed to explain the credit entries in the names of (1) Mrs. Amina Bai and (2) Mrs. Khatoon Bai and their lending capacity? (2) Whether in the facts and circumstances of the-case the Tribunal is right in holding that signing of the order-sheet, dated 9-2-1971 by Accountant Habib amounted to furnishing opportunity to the assessed to explain the nature and source of the credit entries in the names of Mrs. Amina Bai and Mrs. Khatoon Bai? (3) Whether in the facts and circumstances of the case the Tribunal is right in confirming the action of the Income-tax Officer in treating the credit entries in the names of Mrs.…

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