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TMI Blog1973 (2) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... t bring into play section 34(1)(a) of the Act. It must be shown that some income of the assessee had escaped assessment. That clearly is not the case of the department - reassessment proceedings cannot be initiated against a person who has been assessed provisionally under s. 23B(2) even though he did not file his returns provided he has no other source of income - - - - - Dated:- 26-2-1973 - Judge(s) : R. L. GULATI., C. S. P. SINGH. JUDGMENT The judgment of the court was delivered by GULATI J.-The Income-tax Appellate Tribunal, Delhi Bench " B ", has submitted this statement of the case in this and the connected cases on certain questions of law, which are common to all the three cases. The assessees, in all the three cases, ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt on February 28, 1963. The assessee's appeal to the Appellate Assistant Commissioner of Income-tax did not succeed. They went up in second appeal before the Income-tax Appellate Tribunal and challenged the assessment on the following four grounds : (1) That the action under section 34 was not tenable in law as the Income-tax Officer had ample information with him about the liability that could be settled on the minors ; (2) That the notices under section 34 were not properly served and the procedure adopted was wrong in law ; (3) That the issue of notices to the minors was not at all justified in law ; and (4) That the Income-tax Officer, Aligarh, had no jurisdiction over the minors after the Income-tax Officer, Delhi, had framed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilure or omission on the part of the assessee as mentioned in clause (a), if the Income-tax Officer, in consequence of information in his possession, came to believe that income had escaped assessment. It is clear that section 34 becomes applicable only if some income has escaped assessment either wholly or in part. The question arises as to whether it can be said that any income had escaped assessment in the instant case. It is true that the assessees had not filed their returns but they had been assessed to tax under section 23B(2). Sub-section (1) of section 23B provides for a provisional assessment in advance of a regular assessment on the basis of the return filed by an assessee. Sub-section (2) of section 23B lays down that a partner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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