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ABDUL RASHID
Banarsi Das – Appellant
Versus
Commissioner of Income-Tax – Respondent
JUDGMENT
Abdul Rashid, J. - This is an application under Section 66 (3), Income-tax Act, for a mandamus to compel the Commissioner of Income-tax, Punjab, to state the case of Rai Bahadur Banarsi Das, and refer the points of law arising therein to this Court. The following points of law have been formulated on behalf of the assessee: (1) Whether an Income-tax Officer is competent to review the order of his predecessor in office adjourning the case till the decision of the criminal litigation and start proceedings at his will without submitting the case to the Commissioner of Income-tax for revision of his predecessor's order under Section 33, Income-tax Act. (2) Whether attendance in a Criminal Court under orders of a Magistrate is a sufficient cause for non-appearance before the Income-tax Officer within the meaning of Section 27 of the Act. (3) Whether in the circumstances of the case the petitioner had reasonable opportunity to comply with the terms of the notices under Section 23 (2) of the Act or whether he was prevented by sufficient cause from complying with them. (4) Whether the consequences contemplated by Section 23 (4) would follow the non-compliance with the second notice
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