9911796707
TMI Blog1985 (12) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... m the medical profession at Rs. 30,000 and the total income was assessed at Rs. 16,700. The petitioner preferred an appeal to the Appellate Assistant Commissioner aggrieved by the Income-tax Officer's assessment. In the appeal, the Appellate Assistant Commissioner issued a notice, annexure C, dated July 11, 1984, to the petitioner under section 251(1)(a) of the Income-tax Act, 1961, to show cause why the income arising in the name of Vimala Nursing Home at Bhopal be not included in her individual income for this assessment year for the reasons given in the notice. The persons likely to be affected by such an action were also given opportunity to show cause against the same. Aggrieved by the issuance of this notice, the petitioner has filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter arising out of the proceedings in which the order appealed against was passed notwithstanding that such matter was not raised before the Appellate Assistant Commissioner by the appellant. The scope of the power of the Appellate Assistant Commissioner enabling him to make an enhancement in the assessee's appeal is well settled by decisions of the Supreme Court. While construing the corresponding provisions of the Indian Income-tax Act, 1922, relating to the jurisdiction of the Appellate Assistant Commissioner in such an appeal, the principle emerging from the authorities was summarised by their Lordships of the Supreme Court in CIT v. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443, at pages 450 and 451: "The principle that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner that the income arising in the name of Vimala Nursing Home at Bhopal, in respect of which the impugned notice, annexure C, dated July 11, 1984, has been given to the petitioner was neither shown in the petitioner's return nor was it considered by the Income-tax Officer in the course of the petitioner's assessment for the relevant assessment year. On this basis, it is contended that the Appellate Assistant Commissioner has acted in excess of jurisdiction in issuing this notice which amounts to travelling outside the record with a view to finding out a new source of income not disclosed either in the petitioner's return or the assessment order dated March 22, 1983, passed by the Income-tax Officer. A perusal of the record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o this question and issuance of the impugned notice cannot be successfully challenged. To get over this difficulty, learned counsel for the petitioner contended that the note appearing at the end of the original order of assessment passed by the Income-tax Officer did not appear to be a part of the assessment order inasmuch as the same was not included in the copy of the order given to the petitioner after making the assessment. We are unable to accept this contention in view of the abundant intrinsic evidence on the record to support the authenticity of the original assessment order of the Incometax Officer of which this note forms a part. Admittedly, the assessee (petitioner) was required by the Income-tax Officer to show cause why the in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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