ANSARUDDIN vs APPELLATE ASSISTANT COMMISSIONER OF INCOME-TAX, — 1972 PTD 200

Citation: 1972 PTD 200

Court: Dacca

Year: 1971

Decision Date: 1971-12-31

Parties: ANSARUDDIN vs APPELLATE ASSISTANT COMMISSIONER OF INCOME-TAX, JUDGMENT

Headnotes

Case cited as 1972 PTD 200

Judgment Text

Court Name: Dacca Judge(s): Abdul Hakim, B. A. Siddiqi Title:ANSARUDDIN vs APPELLATE ASSISTANT COMMISSIONER OF INCOME-TAX, JUDGMENT Reported As: 1972 PTD 200 Result: Rule made absolute Judgment JUDGMENT SIDDIKY, C. J.-This is an application under Article 98 of the Constitution of 1962 made by one Ansaruddin, Proprietor of Messrs United Engineer of `Tarek Cottage', Maghbazar, Dacca-2, challenging the validity of an order dated 2-8-1967 made by the Appellate Assistant Commissioner of Income-tax, 'A' Range. Dacca, in Income-tax Appeal No. 14-D/B of 1967-68. The petitioner, as is stated in the petition, is a businessman and proprietor of Messrs United Engineer and deals in works contracts. The petitioner on 16-5-1963 filed a return of his income for the assessment year 1962-63 with the income-tax Officer, Circle `B' Dacca. Notice under section 22(4) of the Income-tax Act was issued by the Income-tax Officer on 10-3-1964 and notice under section 23(2) was also issued on the said date which were received by the assessee on 17-3-1964. On 24-6-1967 the Income-tax Officer assessed the total income of the petitioner at Rs. 1,07,290 and demanded a tax of Rs. 51,771 cry notice of demand dated 24-6-1967 under section 29 of the Income-tax Act, 1922 (hereinafter referred to as the Act) which was received by the assessee --petitioner on 14-7-1967. The assessee being aggrieved by the order of assessment preferred an appeal on 31-7-1967 under section 30 of the Act to the Appellate Assistant…

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