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TMI Blog1956 (2) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... ttukottai Chettiar, had several sources of business income in Burma, Malaya and Indo-China. Towards the end of the accounting year, these places were occupied by enemy forces, and the means of communication were cut off. When the assessee submitted its return of income, it was not in a position to give any definite information about its income from its business outside the taxable territories. The Income-tax Officer completed the assessment for 1942-43 on 18th September, 1942, with the observation: "The assessee has furnished a return without taking into account the income from the sole and joint business outside British India as those businesses are situated in countries now occupied by the enemy. It is stated that the accounts are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsequent to the termination of the hostilities. No more than acquiescence can waiver control the scope of section 34. The other point on which the Tribunal rested its decision was set out as follows: "......... This is not a case where the Income-tax Officer was already in possession of facts but by dint of forgetfulness or oversight, had failed to assess a certain source. As already observed, the circumstances were extraordinary and peculiar. Until the war was over, the Income-tax Officer had no information as to whether the business was running and whether any income had been earned at all abroad. The termination of the war and the information about the existence of the foreign business, inter alia, constituted 'definite infor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities could not invoke section 34 of the Act. In the present case, as pointed out by the Tribunal, the assessee was not in a position to give information even whether the sources of income the assessee had at each of the foreign centers was in existence at all subsequent to December, 1941, or January, 1942, when the enemy occupied these territories. The means of communication were cut, and there was no possibility of getting any information. Short of harassing the assessee and proceeding to estimate the income from the foreign sources without any real data at all, the Income-tax Officer could not have taken into account the income from the foreign sources when he completed the original assessment. Besides, there is one other factor to be t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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