Law: Income Tax Act, 1922

Section: 22(2),23(4),28,,31(2),34,63

Law: Civil Procedure Code (V of 1908)

Section: Rule17or20,25,OrderV

Income-tax Act, 1922 -- Sections 31(2), 63 -- Appeal before Appellate Assistant Commissioner -- Firm not resident in Pakistan -- Additional ground of the same substance moved -- Not entertained -- Whether justified. Two assessment orders of the same year -- Records not available -- No place of business in Pakistan -- Partner reside outside taxable territories -- Substituted service -- Whether sustainable Objection as to non-residence taken specifically in original memorandum of appeal -- Objection only amplified in later application so as to give it an altered form -- Amplification not an "additional ground of appeal" -- Assessee submitting affidavit in support of application -- Appellate Assistant Commissioner not refusing to receive it -- Affidavit, held, admitted in evidence - Substituted service of notice not to be resorted to where neither partner resides in, and office of firm is outside, "British India" -- Notice to be sent by post in ordinary course -- Corresponding Sections: Income-tax Ordinance, 1979 -- Section 131(3) -- ORDER SYED ALI KHAN(PRESIDENT). These three appeals arise out of the appellant's assessment's made, respectively, for the charge years 1947-48, 1948-49, and 1949-50. 2. The assessee's head office is at Baramula in Jammu. There is no office, either principal or branch, in Pakistan. In the original grounds of appeal lodged before the Appellate Assistant Commissioner the assessee, being an unregistered firm, raised the following objection: "The assessment is on the basis of an unregistered firm. As Raja Upendra Kishan Kaul has never had a place of residence in British India in the assessment year in question, the appellant firm would thus appear to be non-resident in British India. In these circumstances the assessment is completely illegal and void". During the pendency of the appeal the assessee made an application to the Appellate Assistant Commissioner raising the same objection concerning "non-residence1' in the following altered form: "That the control and management of the assessee's firm's affairs was situated wholly without the taxable territories and the firm was not resident or ordinarily resident during the chargeable…

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