Law: Income Tax Act, 1922

Section: 22(2),34,23(3),34(2)

Income-tax Act, 1922 -- Sections 33 - 34(2) second proviso (inserted in 1956) -- Reassessment -- Hindu undivided family -- Income returned by assessee as individual income included in the income of Hindu undivided family -- Tribunal's direction that income should be assessed as individual income -- Reassessment made and income assessed as individual income of assessee -- Reassessment after period of four years -- Reassessment, whether to give effect to finding or direction of Tribunal and not hit by bar of limitation -- Held yes -- Appeal to Appellate Tribunal -- Assessment made by Income-tax Officer in pursuance of directions given by Tribunal -- Tribunal not in a position to say that Income-tax Officer acted illegally -- Illegality in directions of Tribunal -- Remedy against action taken by Income-tax Officer in pursuance of such directions -- Does not lie in preferring appeal to Tribunal -- Corresponding Sections: Income-tax Ordinance, 1979 -- Sections 64, 65(2) -- ORDER The order was passed by M. EUSUF, Judicial Member.- These two appeals are directed against the consolidated order passed by the Appellate Assistant Commissioner, on 27th June, 1963 in Income tax Appeal Nos. 36 and 37/C/II of 1961-62. 2. The appellant derived income from contract business in the manufacture and supply of bricks and brick-bats to A. The appeals relate to the charge years 1951-52 and 1952-53. He filed returns on 2nd February, 1952 and 6th June, 1952 respectively, but no assessment were made as the business was considered to be the business of Messrs. P (H.U.F.) and the income disclosed by the assessee in his individual capacity was included in the total income of the Hindu undivided family. In Income-tax Appeal No. 459 of 1955-56, this Tribunal decided on 1st April, 1957 that the earnings from the A contract should be regarded as the personal income of the present assessee and should from the subject-matter of separate assessment in the hands of the present assessee. Accordingly, notice was issued to the assessee under Sections 22(2)/34 of the Income-tax Act on 13th June, 1960. The assessee raised objections before the Income-tax Office that the assessment was barred by…

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