SANTOSH KUMAR vs COMMISSIONER OF INCOME-TAX, U. P. — 1971 PTD 437

Citation: 1971 PTD 437

Court: Allahabad High Court

Year: 1968

Decision Date: 1968-02-20

Parties: SANTOSH KUMAR vs COMMISSIONER OF INCOME-TAX, U. P.

Headnotes

Case cited as 1971 PTD 437

Judgment Text

Court Name: Allahabad High Court Judge(s): R. S. Pathak, V. G. Oak Title: SANTOSH KUMAR vs COMMISSIONER OF INCOME-TAX, U. P. Case No.: Income-tax Reference No. 717 of 1963 Date of Judgment:1968-02-20 Reported As: 1971 PTD 437 Result: N/A JUDGMENT JUDGMENT V. G. OAK, C. J.-This is a reference under section 66(1) of the Indian Income-tax Act, 1922. Santosh Kumar is the assessee. He filed a return for the assessment year 1957-58. The Income--tax Officer made a provisional assessm ent under section 23-B of the Act. The assessee's liability was fixed at Rs. 12,477. On January 21, 1960, a demand notice accompanied by the assessment form was issued. The notice was served on the assessee's minor brother, Suresh Kumar. The assessee had not given any specific authority to his minor brother to accept service of notice on behalf of the assessee. On January 29, 1960, an application was made to the Income-tax Officer raising objections against the assessm ent order under section 23-B. On February 11, 1960, another application was moved on behalf of the assessee through his Advocate asking for time for payment. That application was rejected by the Income-tax Officer. Penalty of Rs. 1,500 was imposed under section 46(1) of the Act on the ground that no tax had been paid by the assessee. On March 25, 1960, and on March 31, 1960, fresh orders were passed by the Income-tax Officer imposing further penalties of Rs. 3,000 each. Against these orders dated March 25, 1960, and March 31, 1960, two…

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