1982 PLP 199 (PTD)
ROUSHAN ARA BEGUM AND OTHERS Versus COMMISSIONER OF INCOME‑TAX
| Citation | 1982 PLP 199 (PTD) |
| Forum / Court | Supreme Court Bangladesh |
| Bench Members | Syed Muhammad Husain and Sultan Hossain Khan, JJ |
| Parties | ROUSHAN ARA BEGUM AND OTHERS Versus COMMISSIONER OF INCOME‑TAX |
Q1: What are the key laws and sections cited in 1982 PLP 199 (PTD)?
This judgment primarily cites: statutory provisions as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1982 PLP 199 (PTD)?
The case was heard and decided by the Supreme Court Bangladesh bench comprising: Syed Muhammad Husain and Sultan Hossain Khan, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1982 PLP 199 (PTD) (ROUSHAN ARA BEGUM AND OTHERS Versus COMMISSIONER OF INCOME‑TAX). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Representation
- Habibul Islam Bhuiyan for Respondent.
Headnotes / Summary
S. 2(11)(m)(a)‑Change of previous year‑‑Assessment for more than 12 months‑Assessee while being assessed on basis of a particular accounting period converting his business into partnership and changing previous accounting period‑‑Change of accounting period without consent of Income‑tax Officer‑Not permissible‑‑‑Assessment of business a partnership concern and as partnership business extending over a period of 21 months, held, not warranted under law and in come could not be assessed on basis of business of more than 12 months. Abu Taher Chowdhury for Applicants.
Judgment & Decree
SULTAN HOSSAIN KHAN, J.‑This is an application under section 66(1) of the Income‑tax Act at the instance of the assessee for a decision of this Court on the question as to whether tagging of 9 months and 12 months of two accounting years as one accounting year and making an assessment of income of 21 months is permissible under law. The assessee was conducting his business as a proprietorship concern prior to 30‑6‑1972 but since 1‑7‑1972 he converted his proprietorship business into a partnership one with his three sons. The year of accounting in pro prietorship concern was from 1st of October to 30th September each year but the predecessor of the petitioners continued his proprietorship business up to 30th June, 1972 when he converted his business into a partnership. The Accounting period of partnership business was from July‑June of each year. It appears that the assessment has been completed on income of they assessee (predecessor‑in‑interest of the petitioners) of 21 months instead of 12 months period. It is true that the assessee while being assessed on the basis of a particular accounting period he converted his business into a partnership and also changed the previous accounting period of his pro prietorship business and thus varying the meaning of the terms previous year'. But he however did not take the consent of the Income‑tax Officer as provided in section 2(11)(m)(a) who could lay down condition for such change. Yet, under no circumstances, an assessment on the basis of income of 21 months can be made by the Income‑tax Officer. An assessment of income on the basis of incomes of a period of more than 12 months cannot be done under law. This view, it has been submitted has been taken by their Lordships of the Appellate Division of the Supreme Court of Bangladesh in Civil Appeal No. 120 of 1978, decided on 10th July, 1980. In this view the impugned assessment should be set aside as having been made illegally, and it is accordingly set aside. Accordingly all orders passed by the Tribunal, Joint Commissioner of Taxes and Income‑tax Officer are set aside. The case is sent back to the Income‑tax Officer for assessment of In come‑tax in his best discretion and judgment in accordance with law and in the light of the observations made hereinbefore. The answer to the ques tion posed in this application is given in the negative and this application is allowed. SYED MUHAMMAD HUSAIN, J.‑I agree. Question answered in the negative.