Law: Income Tax Act, 1922

Section: 66(1),13,10

(a) Income Tax Act (XI of 1922)----S. 66(1)---Reference---Question of fact---Question as to whether or not the cases looked into by Tribunal for arriving at the decision, were considered during the course of hearing of the appeal or that such material was utilized by the Tribunal behind the back of assessee was a controversial question of fact--¬Nothing was available on record to reach a positive finding that the gist of said decisions utilized by Tribunal was not disclosed to the assessee--Probability suggestive of the inference was that the Tribunal could not have relied on the material objected to by the assessee without complying the requirements of law---In absence of any proof to the contrary, it was to be presumed that the Tribunal was conscious of its obligations towards the assessee---No question thus arose out of the Tribunals order in circumstances. Commissioner of Income-tax, C.P. and Behar v. S.M. Chitnavis AIR 1932 PC 178 and Superior Furniture Company v. Commissioner of Income Tax 1967 PTD 261 distinguished. (b) Income Tax Act (XI of 1922)--- ----S. 66(1)---Reference---List of comparable cases was submitted to Tribunal by assessee day after the order was passed---No material was available on record to prove that such material was supplied at the behest of the Tribunal--¬Question that Tribunal was not justified in giving its finding without considering the material placed before it would not arise out of Tribunals order in circumstances. Commissioner of Income-tax, C.P. and Behar v. S.M. Chitnavis AIR 1932 PC 178 and Superior Furniture Company v. Commissioner of Income Tax 1967 PTD 261 distinguished. (1961) 4 Taxation 106; Commissioner of Income Tax v. Laximinarain Badimdas (1937) 5 ITR 170; Sun Insurance Office v. Clerk (1912) AC 443; Allahabad Glass Works v. Commis sioner of Income Tax (1961) 42 ITR 339; Seth Nathu Ram, Munna Lal v. Commissioner of Income Tax (1954) 25 ITR 216; Noor Muhammad Muhammad Saeed v. Commissioner of Income Tax, Lahore PLD 1976 Lah. 353 ref. (c) Income Tax Act (XI of 1922)--- ----S.13, proviso---Rejection of account---Income Tax Officer, after discarding the declared version, had to proceed with the estimation of the…

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