SATPRAKASH RAM NARANJAN vs COMMISSIONER OF INCOME-TAX — 1972 PTD 253

Citation: 1972 PTD 253

Court: Punjab and Haryana High Court

Year: 1968

Decision Date: 1968-04-03

Parties: SATPRAKASH RAM NARANJAN vs COMMISSIONER OF INCOME-TAX

Headnotes

Case cited as 1972 PTD 253

Judgment Text

Court Name: Punjab and Haryana High Court Judge(s): Mehar Singh, Shamsher Bahadur Title: SATPRAKASH RAM NARANJAN vs COMMISSIONER OF INCOME-TAX Case No.: Income-tax Reference No. 51 of 1964 Date of Judgment:1968-04-03 Reported As: 1972 PTD 253 Result: N/A JUDGMENT JUDGMENT SHAMSHER BAHADUR, J.--The language of the question which has been referred to us by the Income-tax Appellate Tribunal under subsection (1) of section 66 of the Income-tax Act, 1922 (hereinafter called the Act), is somewhat inartistic but the meaning and tenor of it has not been in dispute. The question, which is in a compendious form, is to this effect: "Whether, on the facts and in the circumstances of the case, the Income-tax Officer, "C" Ward, Jullundur, was not bound to give the assessee an opportunity of being heard inasmuch as the assessee was aware of the change of jurisdiction to this Income-tax Officer and did not demand such an opportunity?" The confusing aspect of this question would be apparent after the facts giving rise to it have been briefly recapitulated. The assessee is the registered firm of Messrs Sat Prakash Ram Naranjan of Nawanshehr, and was assessed for the year 1954-55, the relevant accounting period being the year ending with 12th of April 1954. Being of the view that a sum of Rs. 47,996 standing in the cash credit accounts of the wives of the partners of the firm (Rs. 11,980-3-10 in each case) had not been accounted for, it was added in the total income of the assessee-firm.…

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