S. RAM SINGH UPPAL vs COMMISSIONER OF INCOME-TAX, PUNJAB — 1972 PTD 133

Citation: 1972 PTD 133

Court: Punjab and Haryana High Court

Year: 1968

Decision Date: 1968-03-27

Parties: S. RAM SINGH UPPAL vs COMMISSIONER OF INCOME-TAX, PUNJAB

Headnotes

Case cited as 1972 PTD 133

Judgment Text

Court Name: Punjab and Haryana High Court Judge(s): Mehar Singh, Shamsher Bahadur Title: S. RAM SINGH UPPAL vs COMMISSIONER OF INCOME-TAX, PUNJAB Case No.: Income-tax Reference No. 53 of 1964 Date of Judgment:1968-03-27 Reported As: 1972 PTD 133 Result: reference order JUDGMENT JUDGMENT SHAMSHER BAHADUR, J.---The following question has been referred to us under section 66(1) of the Indian Income-tax Act, 1922 (hereinafter called the Act), by the Income-tax Appellate Tribunal, Delhi: "Whether, on the facts and in the circumstances of the case, the assessment made by the Income- tax Officer, Special Circle, Amritsar, in pursuance of the notice under section 34(1)(a) issued by him is bad in law?" For a comprehension of the question formulated aforesaid, it is essential to have a historical perspective of the assessm ent relating to the financial year 1948-49 right from its very beginning so far as the assessee, Ram Singh Uppal of Hindustan Embroidery Mills Private Limited, Chheharta (Amritsar) is concerned. The assessment relating to the year 1948-49 was completed by the Income-tax Officer, A-Ward, Amritsar, on 25th of April 1919. Some time thereafter, the Commissioner of Income-tax transferred the assessment proceedings under sub--section (7-A) of section 5 of the Act to the Income-tax Officer, Special Investigation Circle, Amritsar. This provision empowers the Commissioner of Income-tax to "transfer any case from one Income-tax Officer subordinate to him to another", at any…

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