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TMI Blog1959 (7) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee was assessed to income-tax for the assessment years 1946-47 and 1947-48. As accepted on a concession made by the Department by the Income-tax Appellate Tribunal, the Raigarh State merged with the Central Provinces and Berar on 1st April, 1949. In March, 1954, the Income-tax Officer, Special Circle I, Nagpur, initiated proceedings under section 34 of the Indian Income-tax Act for reassessment of the assessee's income on the view that certain income of the assessee for the relevant assessment years had escaped assessment. Before the Income-tax Officer it was contended by the assessee that as required by section 34(1) of the Indian Income-tax Act, 1922, as amended by the Income-tax and Business Profits Tax (Amendment) Act, 1948, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 34 of the Income-tax Act was amended and the Commissioner's sanction before proceedings were commenced under that section was required and that provision must be deemed to have been made applicable to the Raigarh State as from the date on which it was applied in the Dominion of India. Mr. Joshi on behalf of the Department has strenuously contended that as from 31st December, 1947, the Raigarh State ceased to exist and the territory of that State became a part of the Central Provinces and Berar and, all the authority of the Ruler of the Raigarh State was extinguished and the law in operation in that State became crystallized as on 31st December, 1947, and it was that law which was applicable to the proceedings for reassessment co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y upon notifications issued from time to time and substantially to ask the Tribunal to decide a question of fact which had not been previously decided, viz., whether the Ruler of the Raigarh State had ceased to have jurisdiction over his territories as from 1st January, 1948. Mr. Joshi says that we must ascertain a question of fact before we can proceed to hold that the Raigarh Darbar notification, dated 31st July, 1944. had ceased to be in operation. If before the Tribunal the only question posed for answer was a question based on the continued operation of the notification, dated 31st July, 1944, it is not open to us at this stage to investigate into the question whether in fact the notification continued to remain in operation on the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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