| Case ID |
158eeb76-bcd6-41dc-8660-a542e1fb1137 |
| Body |
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| Case Number |
Reference Case No. 2 of 1949 |
| Decision Date |
Mar 16, 1950 |
| Hearing Date |
|
| Decision |
The court held that a return filed by the assessee that substantially complies with the requirements, even if not accompanied by profit and loss accounts, cannot be considered as 'no return' in the eyes of the law. The Income-tax Officer is required to issue a notice under section 23(2) before making an assessment under section 23(4) on the ground of failure to make a return. The court emphasized that the function of the High Court is advisory and limited to the questions referred to it under section 66. The assessment made without issuing such a notice was found to be unjustified. |
| Summary |
This case revolves around the legal interpretation of the Income Tax Act, 1922, specifically focusing on the obligations of the assessee in filing tax returns and the powers of the Income-tax Officer in assessing those returns. The core issue was whether the absence of profit and loss accounts with the filed return constituted a valid ground for the Income-tax Officer to declare the return as invalid. The court concluded that while compliance with the law is critical, the Income-tax Officer must provide the assessee with an opportunity to rectify any deficiencies before proceeding with an assessment based on non-compliance. The decision highlights the importance of procedural fairness in tax assessments and the advisory role of the judiciary in interpreting tax laws, ensuring that taxpayers' rights are protected while also emphasizing the necessity of compliance with statutory requirements. |
| Court |
Bangladesh High Court
|
| Entities Involved |
Not available
|
| Judges |
AMIRUDDIN AHMAD,
IBRAHIM
|
| Lawyers |
A. K. Fazlul Haq,
Shams-ud-Din Ahmad,
Radhika Ranjan Guha
|
| Petitioners |
GOPINATH BISWAMBAR ROY
|
| Respondents |
COMMISSIONER OF Income Tax, DACCA
|
| Citations |
1960 SLD 112,
1960 PTD 1079
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Act, 1922
|
| Sections |
22(2),
23(2),
23(4),
66
|