1931 (3) TMI 32

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..... There was a joint Hindu family in the Peshawar City which carries on the work of bankers and owns certain house property. The head of this family was Rai Bahadur Karam Chand who has brothers and nephews. A notice was issued to Rai Bahadur Karam Chand as head of the family under Section 22(2), Income-tax-Act, calling upon him to make a return of his income during the accounting period of 1927-28. H .....

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..... r Sections 33 and 66(2), Income Tax Act. The Income Tax Commissioner declined to act under Section 33 but referred the following questions to this Court: (1) Whether the fact that at the time of making the assessment for the year 1928-29 the question regarding the dissolution of the joint family was not raised before the Income Tax officer debarred the petitioner from raising the point in appea .....

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..... to pass an order under that section if he found that the requirements of that section had been fulfilled. If the petitioner found himself dissatisfied with the order passed by the Income Tax officer he could prefer an appeal against that order under the provisions of Section 30(1) of the Act. What the petitioner claims to be entitled to do is to call upon the Assistant Commissioner in an appeal t .....

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