9911796707
TMI Blog1956 (9) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... sdiction to issue a notice or to assess them and this letter reached respondent No. 1 on March 31, 1956. Respondent No. 1 refused to entertain the application of the petitioners with regard to his jurisdiction on the ground that the jurisdiction was challenged beyond time, and on that the petitioners have come before us on this petition. 2. Section 64(1) of the Income-tax Act lays down which Income-tax Officer has to assess a particular assessee, and sub-section (3) of section 64 provide : "Where any question arises under this section as to the place of assessment, such question shall be determined by the Commissioner, or, where the question is between places in more States than one, by the Commissioners concerned or, if they are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo days beyond the extended that the relevant date for this purposee is not March 31, 1956, but March 27, 1956, i.e., the date when the petitioners' letter to the Income-tax Officer was posted, and a rather curious argument is advanced that inasmuch as the letter was put in the course of transmission on March 27, 1956, and as the letter was beyond recall by the petitioners, the jurisdiction must be deemed to have been challenged on March 27, 1956, and not on March, 31, 1956, In our opinion, that contention is entirely untenable. It is not suggested and it cannot be suggested that the post office was constituted the agent of the Income-tax Officer. If that had been done, then undoubtedly the posting of the letter by the petitioners on 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation of sixty days. With very great respect, we are unable to accept this decision as correct. The High Court has read section 66(1) in the light of rule 7 of the Income-tax Appellate Tribunal Rules. Sub-rule (1) of rule 7 provides that a memorandum of appeal to the Tribunal may be sent by registered post to the address of the Registrar or to such officer authorised by him. Now, if this rule stood by itself it would be possible to argue that by reason of this rule the Tribunal had constituted the post office its agent. But sub-rule (2) makes it clear tha : "A memorandum of appeal sent by post under sub-rule (1) shall be deemed to have been presented to the Registrar or to the officer authorised by the Registrar, on the day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation to the Commissioner. Now, the third proviso to section 64(3) is in the following term : "Provided further that if the place of assessment is called in question by an assessee the Income-tax Officer shall, if not satisfied with the correctness of claim, refer the matter for determination under this sub-section before assessment is made." 9. Therefore, it is only when the Income-tax Officer considers the objection of the assessee on merits and does not agree with the contention put forward by the assessee that he must refer the question to the Commissioner, and what is referred to the Commissioner is the determination, again, on merits. Therefore, it is clear that if the Income-tax Officer comes to the conclusion that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... every provision of the law which provides for the passing of a judicial or a quasi-judicial order that the person who passes this order must hear the party affected by the order that he proposes to pass. Mr. Palkhivala is right that that is the ordinary rule of natural justice that before a Court or a Tribunal or an authority exercising judicial functions passes an order which prejudicially affects a party, the Court, Tribunal or authority must hear the party in his defence and give him an opportunity to show cause against the order that it proposes to pass. In our opinion, it is unnecessary to decide whether in this particular case the order that the Income-tax Officer passes was a judicial or a quasi-judicial order, and whether, even if ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
