1930 (12) TMI 20

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..... the Commissioner of Income Tax under Section 66, Sub-section (2), that he should state a case for the decision of the High Court with respect to the following further questions of law which he contended arose out of the order of the Assistant Commissioner of 23th March 1930: (a) Whether the officer was justified in declining to etwnine the Rangoon accounts at all because the (sic) States' a .....

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..... pellate order, dated 28th Marcu 1930. In fact the second question was not raised in the appellate-proceedings at all. The third question cannot, and in fact does not, arise from the appellate order, since the assessment having been made under Section 23(4), there is no appeal against the assessment as such, vide the proviso to Section 30(1) of the Act. Thus neither of these two questions can form .....

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..... der Section 30(1) from a refusal of the Income Tax Officer under Section 27 to cancel the assessment and proceed with a fresh assessment upon the ground that he was not satisfied that there was sufficient cause shown by the assessee preventing him from producing the Shan States accounts pursuant to the notice duly served on him in that behalf under Section 22(4). In such an appeal the question whe .....

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