Chennai Court March 1973 Judgments

A. C. Paul Vs. Commissioner of Income-tax Madras - I.

Court: Chennai

Reported in: [1974]97ITR652(Mad)

RAMASWAMI J., - The assessee was a contractor for the supply of hardware and other goods to the Government departments in Ceylon. For the assessment years 1952-53 to 1958-59, he was assessed in the status of 'individual' and 'resident and ordinarily resident' on his income comprising of his total income accruing or arising in Ceylon. Originally these assessments were completed by the Income-tax Officer adopting the income from Ceylon on a provisional basis subject to revision on receipt of certificate of assessments from the Ceylon income-tax authorities. On receipt of those certificates, the Income-tax Officer noticed that the income determined by the Ceylon taxation authorities was more than the income which had been included in the Indian assessments when they were completed earlier. The Income-tax Officer accordingly gave notice to the assessee for rectification and enhancement of the assessments for and from assessment years 1952-53 to 1958-59. In reply to a notice, the assessee p...