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TMI Blog1972 (6) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... as completed on November 18, 1966, and the total income was fixed at Rs. 37,250. The assessee had not filed an estimate of income as required by section 212(3) of the Income-tax Act, 1961 (shortly referred to hereafter as " the Act ") and had not also paid advance tax. The Income-tax Officer, therefore, initiated penalty proceedings under section 273(b) of the Act before completing the assessment. Subsequently, the Income-tax Officer took action under section 147 and there was reassessment, which was completed on September 11, 1967, and the total income was fixed at Rs. 65,130. Thereafter, the Income-tax Officer again initiated proceedings under section 273(b) on the same ground that the assessee had failed to file an estimate under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 147 (corresponding to section 34 of the Indian Income-tax Act, 1922) provides that: "If- (a) the Income-tax Officer has reason to believe that, by reason of the omission or failure on the part of an assessee to make a return under section 139 for any assessment year to the Income-tax Officer or to disclose fully and truly all material facts necessary for his assessment for that year, income chargeable to tax has escaped assessment for that year, or (b) notwithstanding that there has been no omission or failure as mentioned in clause (a) on the part of the assessee, the Income-tax Officer has in consequence of information in his possession reason to believe that income chargeable to tax has escaped assessment for any assessment ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot strictly be said to be an assessment under section 143 of the Act. Apart from this, sections 147, 148, 153, 271 and 246 specifically refer to assessment under section 147. Assessments made after resort to the provisions in section 147 appear under the scheme of the Act to be assessments under section 147 and therefore not assessments under section 143. If this be so, such assessments are not " regular assessments ", because the definition of " regular assessment " in section 2(40) specifically states that " regular assessments " are those made under section 143 or section 144. When an expression is defined in the Act and when that expression again occurs in that statute, it is axiomatic that the meaning of the definition must be giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arged under section 18A(6). In the later decision it was suggested that when there had been no previous assessment, the assessment made by resort to section 34 is a regular assessment and that, therefore, section 18A(6) will apply to such assessment but that section may not apply to a case where there had been previous assessment, before action was taken under section 34 of the Act. It is not for us to consider whether any such distinction can be drawn on the basis of the provisions of the Indian Income-tax Act, 1922, nor are we called upon to consider the correctness of the view taken in Natarajan Chettiar v. Income-tax Officer, Karaikudi. These two decisions have been referred to by Kanga and Palkhivala in the Law and Practice of Income-t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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