| Case ID |
d7d4df2f-96f1-48aa-9c10-11ce638c326a |
| Body |
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| Case Number |
D-2741 of 1934 |
| Decision Date |
Jan 01, 1934 |
| Hearing Date |
Jan 01, 1934 |
| Decision |
The High Court concluded that it had no power to compel the Commissioner to state a case regarding questions of law arising from an assessment under section 23(4) of the Indian Income-tax Act, 1922. The court affirmed that the right of the assessee to demand a reference was limited and that no appeal lay from assessments made under section 23(4). The Assistant Commissioner was found to have acted within his jurisdiction when he dismissed the appeals related to the assessment. The case was ultimately decided in favor of the revenue, reinforcing the limitations imposed by the Income-tax Act regarding assessments deemed arbitrary and the procedural rights of the assessees. |
| Summary |
In the landmark case of Jot Ram Sher Singh v. Commissioner of Income-tax, the Allahabad High Court addressed significant issues surrounding the Income-tax Act, particularly the implications of best judgment assessments under section 23(4). The case emerged from an assessment for the year 1930-31, where the assessees claimed a loss but were subsequently assessed on a substantially higher income due to non-compliance with production requests for account books. The Court highlighted the limitations of the Commissioner's authority in making references to the High Court and clarified the appellate powers under the Income-tax Act. This case serves as a pivotal reference point for understanding the intricacies of income tax assessments and the rights of assessees within the framework of Indian tax law, particularly focusing on the procedural nuances and the balance of authority between different tax authorities. Keywords such as 'Income-tax Act', 'best judgment assessment', 'judicial review', and 'taxpayer rights' are critical in discussions of this case, making it a relevant case study for legal professionals and scholars alike. |
| Court |
Allahabad High Court
|
| Entities Involved |
Not available
|
| Judges |
Niamatullah, J.,
Bennet, J.
|
| Lawyers |
K.N. Katju,
M.N. Kaul,
K. Verma
|
| Petitioners |
Jot Ram Sher Singh
|
| Respondents |
Commissioner of Income-tax
|
| Citations |
1934 SLD 62,
(1934) 2 ITR 129
|
| Other Citations |
Abdul Bari Chowdhury v. Commissioner of Income-tax [1931] I.L.R. 9 Rang. 281,
Ananda v. Commissioner of Income-tax [1931] I.L.R. 11 Pat. 181
|
| Laws Involved |
Income-tax Act, 1961,
Indian Income-tax Act, 1922
|
| Sections |
144,
246,
250,
23(4),
30(1),
31
|