Income Tax Act 1922

S. 5 — (Income Tax Act 1922 as adapted in Azad Kashmir by virtue of AJK Adaptation of Laws Act 1959) only the AJK Government was competent to appoint Income Tax Commissioner and not any Revenue Board or any other authority. Comissioner Income Tax v. M/s. United Builders 1993 SCR 373 (C)
S. 34-A — Scope intention of legislature — Notice — proceeding by Income Tax Officer – Interpretation of section. Comissioner Income Tax v. M/s. United Builders 1993 SCR 373 (D)
S. 34-A Revision should be exercise sparingly and for sufficient reason – under restriction should not be imposed – Held: There were sufficient reasons for Inspecting Assistant Commissioner to initiate the proceedings u/s 34-A. Comissioner Income Tax v. M/s. United Builders 1993 SCR 373 (E)
S. 34-A- After initiating the proceedings, the Inspecting Assistant Commissioner is bound to hold an inquiry to ascertain the truth or otherwise — Any material as a result of inquiry can be validly used against the assessee. Comissioner Income Tax v. M/s. United Builders 1993 SCR 373 (I)
Confrontation of material collected during inquiry- if it is not used against the assessee and it is upon the independent material on the record then order of the authority would not be vitiated merely because the result of the local inquiry was not confronted to the person concerned. Comissioner Income Tax v. M/s. United Builders 1993 SCR 373 (F)
Local inquiry-casual reference to the local inquiry in the order of the Inspecting Assistant Commissioner does not justify the inference that the conclusion drawn by the Inspecting Assistant Commissioner was based on the material which was not confronted to the assessee. Comissioner Income Tax v. M/s. United Builders 1993 SCR 373 (G)