1981 (12) TMI 67

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.... assessee, they have been heard together and are being disposed of by a common order. 2. The main contentions in these appeals are against levy of interest for non-payment of tax and the valuation of jewellery by the WTO, which according to the assessee, is excessive. However, in all these appeals a preliminary objection has been taken by way of grounds of appeal, to the effect that neither the....

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....e served on the assessee. The WTO, also, has not made any attempt to get any certificate from the postal authorities that the notices have been served on her. In the circumstances, when the assessee has categorically stated that she has not received the assessment orders and the notices of demand, there is no material for disbelieving her statement to that effect. In fact, even for filing the appe....

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....der. Insofar as this has not been done, there is an illegality supervening after the order of assessment has been passed by the WTO. However, in the light of the decision of the Supreme Court in Guduthur Bros. v. ITO [1960] 40 ITR 298, the matter will be restored to the point at which such illegality has supervened, namely, the stage at which the assessment orders have been passed by the WTO. He w....