| Case ID |
0a30cd7a-0cd2-4173-a08f-b3bc650dbd37 |
| Body |
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| Case Number |
CIVIL REFERENCE No. 21 OF 1934 |
| Decision Date |
Feb 25, 1935 |
| Hearing Date |
|
| Decision |
The court held that there were materials on which the Income Tax Officer or the Assistant Commissioner could find that there was no sufficient cause excusing the assessee from complying with the requirements of the law as prescribed in Section 27 of the Income Tax Act, 1922. The application for cancellation of the assessment was rejected, and the decision was made against the assessee. The court emphasized the importance of compliance with tax regulations and the implications of the appointment of a receiver in such matters. |
| Summary |
This case revolves around the application of the Income Tax Act, focusing on sections related to best assessment and compliance with tax notices. The Rangoon High Court addressed the issues arising from the appointment of a receiver and the implications for the assessee's obligations under the law. The court found that the actions taken by the Income Tax authorities were valid and upheld the assessment despite the claims of non-compliance due to the receiver's appointment status. This case serves as a critical reference for understanding the intersection of receiver appointments and tax law compliance, highlighting the necessity for firms to adhere strictly to legal requirements. Keywords like 'Income Tax compliance', 'receiver appointment implications', and 'tax assessment law' are essential for understanding the legal landscape surrounding income tax disputes. |
| Court |
Rangoon High Court
|
| Entities Involved |
Not available
|
| Judges |
Page, C.J.,
Mosley, J.,
Ba U, J.
|
| Lawyers |
B.K. Basu for the Applicant,
A. Eggar for the Crown
|
| Petitioners |
A. L. A. R. N. Firm (By The Official Receiver, M. K. R. Raman Chettiyar)
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
1936 SLD 10,
(1936) 4 ITR 97
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Act, 1961,
Income Tax Act, 1922
|
| Sections |
144,
146,
148,
23(4),
34,
37
|