HARNANDRAI BADRIDAS vs COMMISSIONER OF INCOME-TAX, CALCUTTA — 1971 PTD 717

Citation: 1971 PTD 717

Court: Calcutta High Court

Year: 1966

Decision Date: 1966-03-01

Parties: HARNANDRAI BADRIDAS vs COMMISSIONER OF INCOME-TAX, CALCUTTA

Headnotes

Case cited as 1971 PTD 717

Judgment Text

Court Name: Calcutta High Court Judge(s): A. N. Ray, D. Basu Title: HARNANDRAI BADRIDAS vs COMMISSIONER OF INCOME-TAX, CALCUTTA Case No.: Income-tax Reference No. 97 of 1962 Date of Judgment:1966-03-01 Reported As: 1971 PTD 717 Result: answered in the affirmative JUDGMENT JUDGMENT A. N. RAY, J.---------The question referred to this Court is as follows: "Whether, on the facts and in the circumstances of the case, the order refusing renewal of registration under section 26-A is legal and valid?" The case relates to the assessm ent year 1947-48. The assessee applied for renewal of registration under section 26-A of the Indian Income-tax Act, 1922. In default of compliance with the notice for production of books of accounts for the relevant assessm ent year, the assessee was assessed under section 23(4) for the year in question. The Income-tax Officer thereafter refused to renew registration to the assessee, under section 26-A of the Income-tax Act, saying that the account books for the year in question not having been produced, it was not possible for him to verify whether the profits had been distributed in accordance with the terms of the partnership deed. The order of the Income-tax Officer was passed under section 23(4)/26-A of the Indian Income-tax Act, 1922. An appeal was preferred against the Income-tax Officer's order to the Appellate Assistant Commissioner. It was urged before him that the renewal of registration having been refused on the ground that the assessm ent…

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