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TMI Blog1924 (6) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... t he owned certain house property and communications took place with the assessee calling attention to his house in Patna, a house which he had in Allahabad and another house which he had at Solon or in that neighbourhood in the Himalayas, Soma correspondence took place between the Commissioner of Income Tax and the assessee in which the latter pointed out that he had only got into his house in Patna at the end of March 1923, that his house in the Himalayas was in a Native state and not subject to taxation in British India and that with regard to his house in Allahabad he understood that that being in another province was being taxed there and consequently he had not included it in his return. In the result on the 13th December 1923 the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit. It must be conceded that an enquiry was made under Sub-section (2) of Section 33 and that enquiry, which consisted partly of correspondence with Mr. Sinha and partly of enquiries made from other sources, resulted in the information that this house was of the annual value of ₹ 2,400, and that having been done, then it was within the competency of the Commissioner to pass such orders thereon as he thought fit. But there is a provision at the and of the Section which says: Provided that he shall not pass any order prejudicial to an assessee without hearing him or giving him a reasonable opportunity of being heard. 2. What happened was this. On receipt of the letter of the 13th December Mr. Sinha, who is a member of the Executi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a's letter that he considered that he would be given a further opportunity of considering this matter because he said that he would be back in Patna on the 2nd January and he would write to the Commissioner then definitely upon the subject. Therefore he was certainly under the impression that he would be given a further opportunity of considering this matter and of definitely putting his views before the Commissioner. That opportunity, however, he was never given because on receipt of his letter which was written on the 20th the Commissioner passed the order on the 22nd directing the Income Tax officer to issue a supplementary demand. On the 19th January the demand having presumably been received Mr. Sinha wrote to the Commissioner of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity at all, certainly no reasonable opportunity within the meaning of Section 33, was, in my opinion, given to the assessee to put his case before the Commissioner because the order was passed without informing the assessee what he proposed to do #. The case of the assessee is that this house in Allahabad is really owned by him as a member of a Hindu joint family and under the provisions of Section 14 of the Act the tax shall not be payable by an assessee in respect of any sum which he receives as a member of a Hindu undivided family. It may be quite true that on the 13th December when Mr. Sinha wrote to the Income Tax Commissioner this matter was not present to his mind. The enactment is a recent one. It found place for the first time in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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