Madhya Pradesh Court September 1966 Judgments

Hajarilal Kishorilal Dhar Vs. Commissioner of Income-tax

Court: Madhya Pradesh

Reported in: AIR1967MP128; [1967]64ITR563(MP)

Bhave, J.1. The Income-tax Appellate Tribunal, Bombay (Bench C), has referred the following questions for our decision:'(1) Whether on the facts and circumstances of the case, the Tribunal was justified in holding that the notice under Section 22 (2) had been served on the assessee on 27-10-1958. as claimed by the Department? 2. Whether the order imposing the penalty is invalid on the ground that the notice issued to the assessee did not correctly specify the default committed by the assessee or that the notice was not signed by the Income-tax Officer?' 2. The assessee is a firm. For the assessment year 1958-59. it appears from the Income-tax Officer's record that the following order-sheet was recorded:'12-6-58 Notice under Section 22 (2) issued.Return to be filed. . .(blank).I.T.O ' The order-sheet is not signed by the Income-tax Officer: nor is any date specified on or before which the return was to be filed. After that date, there is no further record in the order-sheet to indicate ...