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PETITIONER: PANNALAL NANDLAL BHANDARI
Vs.
RESPONDENT: THE COMMISSIONER OF INCOME-TAX, BOMBAY CITY, BOMBAY.
DATE OF JUDGMENT: 18/10/1960
BENCH: SHAH, J.C. BENCH: SHAH, J.C. DAS, S.K. HIDAYATULLAH, M.
CITATION: 1961 AIR 446 1961 SCR (2) 35 CITATOR INFO : RF 1962 SC 478 (9)
ACT: Income-tax--General notice--Non-resident liability to submit return--Period of Limitation--Indian Income Tax Act, 1922 (XI of 1922), s. 22(1) & (2), s.34(1)(a) & (b).
HEADNOTE: The appellant, a non-resident for the purposes of the Indian Income-tax Act, did not submit returns of certain dividend income accruing to him within the taxable territory. The Income-tax Officer served upon him notices under S. 34 read with S. 22(2) of the Act for assessment of tax in respect of those years. The notices in question were issued within eight years from the end of the years of assessment and were within the period prescribed by s. 34(i)(a). The appellant contended that notices for assessment were governed by cl. (i)(b) of S. 34 and not by cl. (i)(a), even though the appellant had not made a return of his income for the years in question as a general notice under s. 22(1) did not give rise to a liability to submit a return and his inaction did not amount to omission or failure to submit a return as he was a non-resident, and the assessment proceedings were barred by limitation. Held, t...