{"id":35722,"date":"1961-10-05T00:00:00","date_gmt":"1961-10-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-first-additional-income-tax-vs-h-n-s-iyengar-on-5-october-1961"},"modified":"2016-12-23T21:49:01","modified_gmt":"2016-12-23T16:19:01","slug":"the-first-additional-income-tax-vs-h-n-s-iyengar-on-5-october-1961","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-first-additional-income-tax-vs-h-n-s-iyengar-on-5-october-1961","title":{"rendered":"The First Additional Income-Tax … vs H.N.S. Iyengar on 5 October, 1961"},"content":{"rendered":"
Supreme Court of India<\/div>\n
The First Additional Income-Tax … vs H.N.S. Iyengar on 5 October, 1961<\/div>\n
Equivalent citations: 1962 AIR 478, \t\t 1962 SCR Supl. (1)\t1<\/div>\n
Author: K L.<\/div>\n
Bench: Kapur, J.L.<\/div>\n
           PETITIONER:\nTHE FIRST ADDITIONAL INCOME-TAX OFFICER, MYSORE\n\n\tVs.\n\nRESPONDENT:\nH.N.S. IYENGAR\n\nDATE OF JUDGMENT:\n05\/10\/1961\n\nBENCH:\nKAPUR, J.L.\nBENCH:\nKAPUR, J.L.\nDAS, S.K.\nMUDHOLKAR, J.R.\n\nCITATION:\n 1962 AIR  478\t\t  1962 SCR  Supl. (1)\t1\n\n\nACT:\n     Income Tax-Income\tescaping assessment-Notice\nto make\t retun-limitation-English years,  if  from\nend of\taccounting or  assessment  year-Any  year'\nMeaning of  Indian  Income-tax\tAct  1922  (11\tof\n1922), ss.  22 (1), 34 (1) (a)-Indian Finance Act,\n1948 (XX of 1948)\n\n\n\nHEADNOTE:\n     In 1956 a notice was issued to the respondent\nunder s.  34(1)(a) of  the Indian  Income-tax Act,\ncalling upon  him to  make a  return on the ground\nthat his  income had  escaped assessment  for  the\nyear  ending   31st  March,  1949  The\trespondent\ncontended that notice under s. 34 of the Act could\nnot be issued to him because of the lapse of eight\nyears from  the end  of the  accounting year. This\ncontention was\tnot accepted  by  the  Income  Tax\nofficer. The  assessee then  filed an  application\nunder Art. 226 of the Constitution. The High Court\nheld on\t a construction\t of s. 34 of the Act, that\nthe words  'any year' as used in s. 34(1)(a) mean.\nnot the\t assessment year  but the accounting year.\nThe Income-tax officer appealed The contention was\nthat the  words 'any year' in cl. (a) refer to the\nassessment year.\n^\n     Held, that the correct way of interpreting s.\n34(1)(a) of  the Indian Income-tax Act, 1922, read\nwith the  provisions of\t the Indian  Finance  Act,\n1948, is  that the  words 'for\tany year' mean for\nany assessment\tyear and  not for  any\taccounting\nyear because  the assessment is for the assessment\nyear although  of the  income which accrued in the\nprevious year  (year of account) The Previous year\nfor  different\t heads\tof  income  falling  under\ndifferent sections  of the  Indian Income -tax Act\nmay vary  but does  not\t give  different  starting\npoints of  limitation  for  different  sources\tof\nincome.\n     Panna Lal\tNand Lal Bhandari v. Commmissioner\nof Income  Tax, Bombay City,<\/a> [1961] 2 S. C. R. 35,\nreferred to.\n     C. W.  Spencer v. Income-tax of<\/a>ficer, Madras,\n[1957] 31 I. T. R. 107, approved.\n\n\n\nJUDGMENT:\n<\/pre>\n
     CIVIL APPELLATE  JURISDICTION:   Civil Appeal
\nNo. 60 of 1961.\n<\/p>\n
2<\/span><\/p>\n
     Appeal from  the  judgment\t and  order  dated
\nSeptember 15,  1958, of\t the Mysore  High Court at
\nBangalore in Writ Petition No. 144 of 1957.\n<\/p>\n
     K. N.  Rajagopal Sastri  and P. D. Menon, for
\nfor the appellant.\n<\/p>\n
     Rameshwar Nath, S. N. Andley and P. L. Vohra,
\nfor the respondent.\n<\/p>\n
     1961. October  5. The  Judgment of\t the Court
\nwas delivered by
\n     KAPUR, J.-This  is an appeal on a certificate
\nof the\tHigh Court  under Art.\t133 (1)(c)  of the
\nConstitution against the judgment and order of the
\nHigh Court  of Mysore  passed in  a petition under
\nArt.  226   of\tthe  Constitution  of  India.  The
\nappellant before  us is\t the 1st Additional Income
\ntax officer  and the  respondent is  the assessee,
\nand the\t matter relates\t to  the  assessment  year
\n1948-49 the accounting year being 1947-48.\n<\/p>\n
     The facts\tof this\t appeal are as follows. On
\nNovember 27,  1956, a  notice was  issued  to  the
\nrespondent  under  B.  34  (1)(a)  of  the  Indian
\nIncome-tax Act\tcalling upon  him to make a return
\non  the\t  ground  that\t his  income  had  escaped
\nassessment for\tthe assessment\tyear  ending  31st
\nMarch,\t1949.\tThis  notice  was  served  on  the
\nrespondent on  November 29,  1956. The\trespondent
\nobjected that no notice under B. 34 of the Income-
\ntax Act\t could be  issued to  him because  of  the
\nlapse  of   eight  years   from\t the  end  of  the
\naccounting year.  This objection was overruled and
\nthe respondent filed on June 12, 1957, in the High
\nCourt of  Mysore, a petition under Art. 226 of the
\nConstitution for a writ of certiorari quashing the
\norder made by the Income-tax officer.\n<\/p>\n
     The High Court held on a construction of s 34
\nof the\tIndia Income-tax  Act, that the words ‘any
\nyear”  as   used  in  s.  31(1)(a)  mean  not  the
\nassessment year\t but the  accounting year.  It\tis
\nthat question  which is\t required to be decided in
\nthis appeal. Section 34(1 )(a) reads:-\n<\/p>\n
3<\/span><\/p>\n
s. 34(1) “If-\n<\/p>\n
\t  (a) the Income-tax officer has reason to
\n     believe that  by reason  of the  omission\tor
\n     failure on the part of an assessee to make, a
\n     return of his income under section 22 for any
\n     year or  to  disclose  fully  and\ttruly  all
\n     material facts  necessary for  his assessment
\n     for  that\t year  income,\tprofits\t or  gains
\n     chargeable\t  to   income-tax   have   escaped
\n     assessment for that year, or have been under-
\n     assessed, or  assessed at\ttoo low a date, or
\n     have  been\t made  the  subject  of\t excessive
\n     relief under  the Act,  or excessive  loss or
\n     depreciation allowance has been computed, or\n<\/p><\/blockquote>\n
\t  (b) …………………………….he
\n     may in  cases falling under clause (a) at any
\n     time  within   eight  years   serve  on   the
\n     assessee, or  if the assessee is a company on
\n     the  principal   officer  thereof,\t a  notice
\n     containing all  or\t any  of  the  requirement
\n     which may\tbe included in a notice under sub-
\n     section (2)  of section 22 and may proceed to
\n     assess or\tre-assess such\tincome, profits or
\n     gains or  recompute the  loss or depreciation
\n     allowance; and  the provisions  of\t this  Act
\n     shall, so for as may be, apply accordingly as
\n     if the notice were a notice issued under that
\n     sub-section;”.<\/p><\/blockquote>\n
     The argument  is that the words “any year” in
\ncl.(a) refer  to the assessment year because under
\nthe Income-tax Act the income of the previous year
\nis assessed  for the  assessment  year.\t For  this
\npurpose reference  was made  to some  of the other
\nprovisions of  the Income-tax Act. In s. 3 of that
\nAct,  which   is  the\tcharging  section,  it\tis
\nprovided:-\n<\/p>\n
\t  S. 3\t“Where any  (Central  Act)  enacts
\n     that income-tax shall be charged for any year
\n     at any  rate or  rates tax\t at that  rate\tor
\n     those rates shall be charged for that year in
\n     accordance\t  with,\t  and\tsubject\t  to   the
\n     provisions
\n4<\/span>
\n     of, this Act in respect of (the total income)
\n     of the  previous year  of every  (individual,
\n     Hindu undivided  family, (company\tand  other
\n     local authority,  and of every firm and other
\n     ar association  of persons or the partners of
\n     the firm  or the  members of  the association
\n     individually)`’ .\n<\/p><\/blockquote>\n
This shows  that income-tax  is charged\t for  “any
\nyear” at  the rate  or rates  set out in a Central
\nAct and\t the reference\tis to  the Indian  Finance
\nAct-in this  case to  that of  1948,  (Act  XX\tof
\n1948):\n<\/p>\n
     Section 9 of that Act reads as follows: –
\n\t  S. 9(1)  “Subject to\tthe provisions\tof
\n     sub-sections (3),(4),  (5) and  (6), for  the
\n     year beginning  on\t the  1st  day\tof  April,
\n     1948,-\n<\/p><\/blockquote>\n
\t  (a) income-tax  shall be  charged at the
\n     rates specified  in  Part\tI  of  the  Second
\n     Schedule to this Act, and\n<\/p><\/blockquote>\n
\t  (b)………………………..
\n\t  (2) In  making any  assessment  for  the
\n     year  ending   on\tthe  31st  day\tof  March,
\n     1949,………..\n<\/p><\/blockquote>\n
\t  (3) In  making any  assessment  for  the
\n     year ending on the 31st day of March, 1949,-\n<\/p><\/blockquote>\n
\t  (a)  ……………………..\n<\/p><\/blockquote>\n
\t  (b)  …………… ………..\n<\/p><\/blockquote>\n
It is quite clear from this section that according
\nin to  the Finance Act 1948, the income tax was to
\nbe charged  at the rates specified in the Schedule
\nattached thereto for the year beginning on the 1st
\nday of April, 1918, and the assessment was for the
\nyear ending  on March  31, 1949\t under sub-ss. (2)
\nand (3).  Thus according to the Indian Finance Act
\nassessment was\tto be  made for\t the  year  ending
\nMarch 31,  1949 at  rates specified  for the  year
\nbeginning April 1, 1948.\n<\/p>\n
\t  Coming now  to 8.  22(1) it is there (1)
\n     provided  that   s.  22(1)\t  “The\tIncome-tax
\n     officer
\n5<\/span>
\n      shall,  can or  before the 1st day of May in
\n     each year\tgive notice  by publication in the
\n     press  and\t  publication  in  the\tprescribed
\n     manner, requiring\tevery person  whose  total
\n     income during  the previous year exceeded the
\n     maximum amount  which is  not  chargeable\tto
\n     income-tax to  furnish,  within  such  period
\n     less than\tsixty days  as may be specified in
\n     the  notice,  a  return,  in  the\tprescribed
\n     manner, setting  forth (along with such other
\n     particulars as may be required by the notice)
\n     his  total\t income\t and  total  world  income
\n     during that year: ….. ”\n<\/p>\n
It shows,  therefore, that a return has to be made
\nfor the\t year of assessment in regard to the total
\nincome during  the  previous  year  which  is  the
\naccounting year;  in  other  words  income-tax\tis
\nassessed for  the assessment  year on total income
\nof the previous year.\n<\/p>\n
     When under s. 34 (1) (a) a return is required
\nthe return  has to  be made  under s.  22 for  any
\nyear, and  when the  reference is  to omission\tto
\nmake a\treturn of  the income  under s. 22 for any
\nyear, the  year is  the assessment  year, although
\nthe  income  which  is\tdeclared  relates  to  the
\nprevious year.\tThe reference in cl. (a) of sub-s.
\n(1) to\tB. 22  of  the\tAct  therefore\tmakes  the
\nmeaning of  the phrase\tfor any year” referable to
\nan assessment year. The clause makes it clear that
\nan assessee  can be called upon to make a full and
\ntrue disclosure of all materials necessary for his
\nassessment of  that year  which\t necessarily  must
\nmean an assessment year and it is, in our opinion,
\nerroneous to  say that a return under s. 22 of the
\nassessees  income   for\t any  year  would  have\t a
\ndifferent meaning  in the  first  part\tfrom  that
\ndealing with  the full\tand true disclosure of all
\nmaterial facts\tnecessary for  the assessment  for
\nthat year.\n<\/p>\n
     With due respect to the learned Judges of the
\nHigh Court who gave the decision, the view
\n6<\/span>
\ntaken by  them as to the meaning of “any year” was
\nerroneous, and\tthe correct way of interpreting s.
\n34 (1)\t(a) is\tthat the words “for any year” mean
\nfor any assessment year and not for any accounting
\nyear because as we have said above, the assessment
\nis for\tthe assessment year although of the income
\nwhich accrued  in the  previous year.  It  may\tbe
\nadded that  the previous  year for different heads
\nof income  falling under different sections of the
\nIndian Income  -tax Act\t may vary and it could not
\nhave been the intention of the Legislature to give
\ndifferent  starting   points  of   limitation  for
\ndifferent sources  of income.  Reading the various
\nsections of  the Indian\t Income Tax Act, which are
\nset out\t above\tand  the    provisions\tof  Indian
\nFinance Act 1948, it is clear that the words “that
\nyear.” in  s. 31(1)  (a)  have\treference  to  the
\nassessment year and not the accounting year.\n<\/p>\n
     Our attention  was drawn  to a,  judgment\tof
\nthis  court   in  Pannalal   Nandlal  Bhandari\tv.
\nCommissioner of\t Income<\/a> tax,  Bombay  City(1).\tIn
\nthat case  it was held that once a notice is given
\nin the\tprescribed manner  under s. ’22 (1) of the
\nIncome-tax Act\tevery person  whose income exceeds
\nthe maximum amount, exempt from tax, is obliged to
\nsubmit a return, and, if he does not do so it will
\nbe deemed  that there  was an omission on his part
\nwithin s. 34 (1) (a). The question now debated was
\nnot raised  there but  it was  observed\t that  the
\nnotices had  been issued  within eight\tyears from
\nthe end\t of the years of assessment and if cl. (1)\n<\/p>\n
(a) of\ts. 34  was applied  the assessment was not
\nbarred by  the law  of\tLimitation.  It\t was  also
\nobserved at page 79 that “the appellant not having
\nsubmitted a  return in\tpursuance  of  the  notice
\nissued under s. 22 (1 ) the Income-tax officer was
\ncompetent under\t s. 34\t(1) (a) to issue notice at
\nany time within eight years of the end of the year
\nof assessment for assessing him to tax”.
\n(1)[1961] 2 S. C. R. 35.\n<\/p>\n
7<\/span><\/p>\n
     The appellant  also relied\t upon C.W. Spencer
\nv. Income-tax  of<\/a>ficer, Madras(1).  It\twas  there
\nobserved:\n<\/p>\n
\t  The period  of limitation, whether it is
\n     eight years  for cases  falling under section
\n     34\t (1)  (a)  or  four  years  falling  under
\n     section 34\t (1) (b),  has to be computed from
\n     the end  of that  year. Though the expression
\n     “year”  has   not\tbeen  further  defined\tby
\n     section 34\t itself, it  should be\tclear from
\n     the context  to the  section itself  that the
\n     year referred  to is  the assessment year and
\n     has no  reference\tto  the\t accounting  year,
\n     which  is\telsewhere  specified  by  the  Act
\n     itself as the previous year.”\n<\/p><\/blockquote>\n
In our\topinion therefore,  the view  taken by the
\nMadras High  Court in  C. W. Spencer’s (1) case is
\nthe correct view and the view taken by the learned
\njudges of  the Mysore  High Court is erroneous. We
\ntherefore  allow   this\t appeal,   set\taside  the
\njudgment and  order of the High Court by which the
\nproceedings  taken  against  the  respondent  were
\nquashed. The  respondent will pay the costs of the
\nappeal in this court and in the High Court.\n<\/p>\n
\t\t\t\t    Appeal allowed
\n     (1) [1957] 31 I.T.R.107<\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India The First Additional Income-Tax … vs H.N.S. Iyengar on 5 October, 1961 Equivalent citations: 1962 AIR 478, 1962 SCR Supl. (1) 1 Author: K L. Bench: Kapur, J.L. PETITIONER: THE FIRST ADDITIONAL INCOME-TAX OFFICER, MYSORE Vs. RESPONDENT: H.N.S. IYENGAR DATE OF JUDGMENT: 05\/10\/1961 BENCH: KAPUR, J.L. BENCH: KAPUR, J.L. DAS, S.K. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-35722","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nThe First Additional Income-Tax ... vs H.N.S. 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