9911796707
TMI Blog1963 (9) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... ian. It is not in dispute that the properties with respect to the income of which the assessments have been made belong to the minor. For the two years no return was submitted, presumably on the ground that there is no assessable income from the property. It appears that the Agricultural Income Tax Officer issued a notice to one Mohammad Ibrahim Rowther as the guardian of the minor under section 16(2) of the Agricultural Income Tax Act. This notice was served by affixture and as no return was filed, the officer made under section 17(4) of the Act best of judgment assessments, and the taxes held to be due from the petitioner for the two years were fixed at ₹ 197.65 and ₹ 662.35. The contention of the guardian of the minor is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year. In the absence of a return stipulated by sub-section (1), or if, in the opinion of the Income Tax Officer, the holding of a person is of such an extent as to render that person liable to payment of agricultural Income Tax the officer may issue a notice under section 16(2) required the submission of the return within a prescribed period. Section 17 provides for the making of the assessment and sub-section (4) thereof empowers the Income Tax Officer to make the assessment to the best of his judgment if any person fails to make a return under sub-section (2) of section 16. In the case of persons of certain classes, their liability is dealt with under section 8 of the Act. This section provides that in the case of agricultural income, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or such guardian appointed by court who is liable to be assessed in respect of the income receivable by the minor. The claim of the department that in the previous year a notice was issued to the maternal uncle of the minor, Mohammad Rowther, or that he paid the tax for that assessment year is wholly irrelevant for the purpose of adjudicating upon the validity of the notice in the instant cases. When the law requires that a particular course should be followed before the Income Tax Officer can derive the right to make best of judgment assessment under section 17(4), the failure to adopt the prescribed course necessarily invalidates the subsequent action. The learned Additional Government Pleader is not able to support the contentions found ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
