GOPAL SINGH vs COMMISSIONER OF INCOME-TAX — 1971 PTD 82

Citation: 1971 PTD 82

Court: Punjab and Haryana High Court

Year: 1968

Decision Date: 1968-04-03

Parties: GOPAL SINGH vs COMMISSIONER OF INCOME-TAX

Headnotes

Case cited as 1971 PTD 82

Judgment Text

Court Name: Punjab and Haryana High Court Judge(s): Mehar Singh, Shamsher Bahadur Title: GOPAL SINGH vs COMMISSIONER OF INCOME-TAX Case No.: Income-tax Reference No. 52 of 1964 Date of Judgment:1968-04-03 Reported As: 1971 PTD 82 Result: question is in the negative JUDGMENT JUDGMENT MEHAR SINGH, C. J.-A notice under section 34(1)(a) of the Indian Income-tax Act, 1922 (Act XI of 1922), was given by the Income-tax Officer to the assessee on having gained knowledge that the assessee had brought a sum of Rs. 40,125 from abroad; the notice having been issued on October 20, 1956. The service of the notice was made by affixation on the outside of the house of the assessee according to the address given in the notice on March 3, 1967. In that notice the assessee was required to file return by April 8, 1957. On May 17, 1957, a further notice was given to the assessee under subsection (4) of section 22 of the Act for production of books and other documents by May 30, 1957. In the meantime, it appears, the assessee had gone to England and on September 6, 1957, the Income-tax Officer wrote a letter to him in regard to the case arising out of the notice under section 34(1)(a) of the Act. The assessee made no return. On March 28, 1958, the Income-tax Officer made an assessment order against the assessee under subsection (4) of section 23 of the Act ; copy of that order is Annexure "A". Against that order the assessee filed an appeal which was accepted by the Appellate Assistant…

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