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TMI Blog1929 (2) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... faction to the assessee under section 23(2) of the Act? In his statement of the case, the Commissioner reviews the circumstances attending the assessment of the present respondent since the year 1922-23. From this, it appears that the accounts at any rate since the year 1924-25 have been rejected as incomplete and fraudulent, and merely made up for income-tax purposes. The Commissioner sets out the grounds on which the income-tax authorities were satisfied that the statement, of accounts was incomplete and fraudulent and we consider that they had good grounds for forming such an opinion. Whether the statement is incomplete and fraudulent or not is a question of fact for the determination of the income-tax authorities and not a question o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r method he thought best. Adapting the words of the Lord President in Macpherson's case (supra) already alluded to If Chan Lo Chwan does not choose to make an honest statement of account so that the amount of profits may be strictly determined, he cannot complain if a random assessment is made upon him by the Crown For years, according to the Commissioner, the firm has made defective and dishonest returns for the purpose of income-tax and it is to be hoped that it will at last dawn upon them that honesty is the best policy and that this Court will not aid them in reducing the administration of the Income-tax law to a nullity. The second question in the reference is: Can the Income-tax Officer make an assessment without giving notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... questions and we order the respondent to pay the Commissioner s costs, 7 gold mohurs. Foucar for the Assessee Government Advocate for the Crown. JUDGMENT (CIVIL REFERENCE 11 OF 1928) This case is very similar to the one just decided, (Civil Miscellaneous No. 13 of 1928), the only difference being that the questions were referred to this Court by the Commissioner under section 66(2) of the Act. The questions referred are:- (1) whether an assessment can in the circumstances of the case that is, where the accounts are rejected as untrustworthy, be made on insufficient materials and whether it is incumbent on the assessing officer to set out the exact details of his computation?. (2) Whether after the accounts had been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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