JUDGMENT

1. This is a Reference by the Commissioner of Income Tax made at the instance of one Rai Bahadur Chhotey lal O.B.E. of Moradabad.

2. It appears that the assessee Rai Bahadur Lala Chhotey lal was assessed at an income of Rs. 1,14,546. In determining the tax payable by him he was taken to be a Hindu undivided family and for that reason the first Rs. 25,000 of his income above the first Rs. 50,000 was not charged with any supertax. The assessment was to the best of the judgment of the Income Tax Officer u/s 23(4) of the Income Tax Act. The assessee thereupon, wanted to have the matter reviewed and he made an application u/s 27, in which he stated that he was an individual and not the head of an undivided family. The Income tax Officer thereby found out his mistake for not charging any super tax on a sum of Rs. 25,000.

3. The Income Tax Officer on the 12th of March. 1930, issued a notice u/s 34 of the Income Tax Act read with Section 58, and asked for a fresh return. The assessee made a return and stated that his income was Rs. 85 000 and odd. The Income Tax officer being of opinion that the last assessment could not be re opened rejected the return and determined the super-tax p