MESSRS ODEON CINEMA, LAHORE vs THE COMMISSIONER OF INCOME-TAX, — 1959 PLD 527

Citation: 1959 PLD 527

Court: Lahore High Court

Year: 1970

Decision Date: 1970-11-16

Parties: MESSRS ODEON CINEMA, LAHORE vs THE COMMISSIONER OF INCOME-TAX, LAHORE ZONE, LAHORE

Headnotes

Case cited as PLD 1959 Kar. 527

Judgment Text

Court Name: Lahore High Court Judge(s): Sheikh Anwarul Haq, Karam Elahi Chauhan Title:MESSRS ODEON CINEMA, LAHORE vs THE COMMISSIONER OF INCOME-TAX, LAHORE ZONE, LAHORE Case No.: Civil Miscellaneous No. 5196 of 1970 Date of Judgment:1970-11-16 Reported As: 1971 PTD 212 Result: Applications dismissed Judgment ORDER K. E. CHAUHAN, J.-Messrs Odeon Cinema Abbot Road, Lahore, which is an unregistered firm and which under section 22 of the Income-tax Act XI of 1922 (hereinafter called the Act), was duty bound to file a return of its income for the assess--ment year 1962-63 in respect of the previous year, did not file the same. In this way as the income of the assessee-firm escaped assessment, a notice under section 34 of the Act was issued to it by the Income-tax Officer concerned, requiring it to furnish a return, and even though this notice was duly served, it was not complied with. The Income-tax Officer then issued another notice under section 22(4) of the Act, requiring the assessee to produce or cause to be produced before him the relevant accounts and documents of its income. This notice was repeated many times but was not heeded to. The details of the various dates of hearing and the dates of corresponding service of the relevant notices are given in the order of the Income-tax Officer which is reproduced in a later part of this judgment. However, it will be sufficient at this stage to state that several times such notices were served on the assessee but it showed no…

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