1927 (4) TMI 4

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..... opinion. It is not sufficient for an assessee to suggest to the commissioner the question of law. It is for the commissioner to find the facts first and then to state the point of law which arises out of those facts and on which he desires our opinion. He may then, if he likes, give his own opinion on the case. 2. Both parties, however, have agreed before us to ask our opinion on the following .....

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..... on fails to male a return under Sub-section (1) or Sub-section (2) of Section 22, as the case may be or fails to comply with all the terms of a notice issued under Sub-section (4) of the same section or having made a return, foils to comply with all the terms of a notice issued under Sub-section (2) of this section, the Income Tax officer shall make the assessment to the best of his judgment. 6 .....

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..... ion 22(4) but the finding of the Income Tax Commissioner on this point is not clear. 9. He thinks that the order entered on the order-sheet of the 18th December 1925 was sufficient to constitute a notice under Section 22(4). But what is there to show that the notice was under that section? The notice might have been one under section 37 or Section 23(3). 10. Therefore, even if we assume that .....

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