Law:

Section:

Section 160 of the Income-tax Act, 1961 [Corresponding to section 41(1) of the Indian Income-tax Act, 1922] - Trust Trustees - Assessment of - Assessment years 1959-60 to 1961-62 - Pursuant to directions of AAC income of Wakf was excluded from assessee's individual income - Separate assessments were made by ITO and notices of demand were issued to assessee - Though tax was levied at maximum rate but no reference to section 41(1) of 1922 Act was made and, it was not stated that shares of beneficiaries were not determinate - Whether statutes did not impose upon ITO a duty to set out reasons or to quote section under which power of making assessment was exercised - Held, yes - Whether computation of tax was sufficient determination by ITO as required by Act and failure or omission to quote section of Act under which assessment was made or to set out reasons for making assessment at maximum rate could not be treated as an error of law apparent on face of records, justifying interference by High Court by issue of writs or orders under article 226 of the constitution - Held, yes FACTS Besides the properties, which were dedicated as wakf, and of which the assessee was the mutwalli, he was the owner of certain other properties. Under the deed of wakf, the assessee and his sons and daughters were the beneficiaries. The person who dedicated the properties dies on 19-1-1937. The gross income of the wakf estate was alleged to be Rs. 34,000 per year. For the assessment years 1958-59 to 1960-61, the income derived from the personal properties of the assessee was lumped together with the income from the wakf estate, and the assessee was assessed as an individual on the aggregate income. On appeal, the AAC directed that the assessee should be taxed separately in respect of the income from the said wakf estate and such income should be excluded from the assessee's individual assessments. Pursuant to this direction separate assessments were made under section 23(3), of 1922 Act, for the income arising from the wakf estate and notices of demand for the years 1958-59 to 1961-62 had been issued to the assessee. For the assessment year 1958-59, the income from the wakf estate was…

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