Judgement

Appeal (No. 43 of 1936) from a judgment of the Court of the Judicial Commissioner, Central Provinces (April 12, 1934), upon a reference under s. 66, sub-s. 2, of the Indian Income-tax Act, 1922.

This appeal related to an assessment made upon the respondent taxpayer by the Income-tax Officer of Akola " to the best of his judgment " under s. 23, sub-s. 4, of the Income-tax Act, 1922, consequent upon the alleged failure of the respondent to comply with all the terms of a notice, requiring him to produce accounts, issued by the officer under s. 22, sub-s. 4, of the Act. One of the questions raised in the appeal was whether the order of assessment passed by the Income-tax Officer was, in all the circumstances, made to the best of his judgment.

The facts, the seven points referred to the Court of the Judicial Commissioner, and the relevant provisions of the Indian Income-tax Act, 1922, appear from the judgment of the Judicial Committee.

The Judicial Commissioner and the Additional Judicial Commissioner before whom the reference came held (inter alia) that the notice was legal and that the officer had jurisdiction to make the summary assessments under s. 23, sub-s. 4, of the Act