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TMI Blog1926 (10) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... king for a mandamus to issue to the Commissioner of Income-tax directing him to refer certain questions to this Court for opinion. 2. It appears that the applicant carried on business in Rawalpindi and Kashmir. The Income-tax Officer, Rawalpindi, acting under S. 22 (2) of the Income-tax Act called upon the applicant to furnish a return of his income. A notice under S. 22 (4) was also issued to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and made a regular assessment. The Income-tax Officer avowedly assessed the income of the applicant acting under S. 23 (4). 3. Against this assessment the applicant preferred an appeal to the Assistant Commissioner of Income-tax who on the 30th May 1925 dismissed the appeal holding that it was clear from the file that the Income-tax Officer had passed his order under S. 23 (4) and that he had a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and reasonable. He declined to refer the question to this Court. 6. The question which were asked to be referred are : (1) whether under S. 22 (4) the Income-tax Officer had power to call upon the applicant to produce his account books relating to the business in Srinagar in Kashmir; and (2) whether the Assistant Commissioner ought to have examined the proceedings in order to satisfy himself th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly to interpret the section and in my judgment the interpretation involves a finding that in the present case the Income-tax Officer had the power to call upon the applicant to produce all his account books, including the account books relating to the Sringar business, for admittedly profits wore received from the Srinagar business at Rawalpindi. This being so in my judgment the Commissioner of In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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