| Case ID |
0aa37144-3f3b-4986-97c3-ec5a0e1a009e |
| Body |
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| Case Number |
REFERENCE No. 16 OF 1933 |
| Decision Date |
Jul 21, 1933 |
| Hearing Date |
|
| Decision |
The Income Tax Officer had no jurisdiction to revise the assessment for the previous year which was completed and had become final. The assessment made was not under section 34, but was an attempt by one Income Tax Officer to go behind and revise the assessment made by another Income Tax Officer in the previous year merely because he disagreed with his predecessor's finding as to the amount of the assessable income. The assessment could not be sustained, and the penalty imposed in the course of these proceedings fell with it. The case was decided in favor of the assessee. |
| Summary |
In the case of Commissioner of Income Tax v. ULu Nyo, the Rangoon High Court addressed critical issues regarding the jurisdiction of the Income Tax Officer (ITO) under the Income-tax Act, 1961, specifically section 147, which deals with income escaping assessment. The court concluded that the ITO could not revise an assessment that had already been finalized in a previous year, marking significant implications for tax law and administrative practices in income assessment. The case underscored the importance of jurisdictional limits within tax assessments, emphasizing that one ITO cannot overrule the assessments made by another merely due to differing opinions on income calculations. This ruling highlights the legal framework surrounding income tax assessments and the need for consistency in tax administration. The decision ultimately favored the assessee, reinforcing taxpayer rights against arbitrary reassessments. Keywords: Income Tax Act, income escaping assessment, jurisdiction, tax law, income assessment, tax administration. |
| Court |
Rangoon High Court
|
| Entities Involved |
Not available
|
| Judges |
PAGE, C.J.,
DAS, J.,
MYA BU, J.
|
| Lawyers |
A. Eggar,
D.J. Daniel
|
| Petitioners |
Commissioner of Income Tax
|
| Respondents |
ULu Nyo
|
| Citations |
1933 SLD 8 = (1933) 1 ITR 373
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961,
Indian Income-tax Act, 1922
|
| Sections |
147,
34
|