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TMI Blog1939 (5) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... from the assessable income of certain items of debts, which, he asserted, were irrecoverable and had become bad during the previous year. On an appeal to the Assistant Commissioner of Income Tax, the contention with regard to these irrecoverable debts was overruled by paragraphs 32, 33, 34 and 35 of the order. Against the order of the Assistant Commissioner the assessee filed a combined application under the provisions of Section 33 and Section 66(2) of the Act. By the letter part of the application he desired the Commissioner to refer to the High court certain question of law including the question which is thus formulated : whether in the circumstances of the case as submitted the officers below had any power to disallow the debts treate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further passage in the report need not be referred to. When this report was received by the Commissioner of Income Tax, he on the 20th of September, 1937, went into the matter again and without hearing the assessee came to the distinct conclusion that he accepted these findings in the report and rejected the entire claim for the deduction of bad debts amounting to ₹ 29,087. In paragraph 5 of the same order, he says very clearly and as already announced in paragraph 3 of the interim order no reference will be made to the High Court under Section 66(2) . Learned Council for the assessee submits that his client has been prejudiced on account of the failure of the learned Commissioner to hear the assessee over again when he was passi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of fact, at page 16 is in these words :- The assessee admits the facts found by the Income Tax Officer. In regard to the last four items, he states that the debtors became traceless some years before the accounting year in this case . Indeed, the question of law framed for reference to the High Court is based upon these very findings of fact contained in paragraph 35 of the order of the Assistant Commissioner of Income Tax. I do not see any question of law which arises whether out of the order at page 13 or out of the order at page 27. The assessee has no grievance whatsoever. The order has never been passed to his prejudice - the order of the Assistant Commissioner of Income Tax has remained all the time against the assessee and has nev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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