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TMI Blog1939 (11) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... nd we think that this case might have been decided shortly on the ground, that as the assessment was made under Section 23(4), Income Tax Act, no appeal against the assessment lay. That being so, no question of a valid reference to this Court under Section 66(2) of the Act would lie. But it is said that as the reference was made to this Court in pursuance of an order of this Court, we cannot, foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of the bills given by the assessee in lieu of a return of income, namely ₹ 3,72,727. It appears that the Income Tax officer in mistake treated this assessment, which clearly fell under Section 23(4) as an assessment under Section 23(3) of the Act, But we agree with the learned Commissioner that one must look at the facts and the substance of the order, and not to the mere number of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;31) 132 I.C. 564 at p. 264. 3. Mr. Dipchand admits that if we hold that the assessment falls under Section 23(4), Income Tax Act, there is no right of appeal; there would then properly be no reference to this Court either on the question of assessment which, in fact, is not disputed or on the question of the registration of the partnership and the interpretation of the partnership deed which h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as given by the assessee. We accept the statement of facts given by the learned Commissioner in his reference. A copy of this judgment should be sent to the Commissioner of Income Tax, Bombay Presidency, Sind and Baluchistan, in accordance with the provisions of Sub-section (5) of Section 66, Income Tax Act. We think also the Commissioner is entitled to his taxed costs in these proceedings. We do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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