Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

1981 (12) TMI 67

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ther 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 assessment order nor the demand notic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 appeals before the AAC, the assessee had to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ere 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 will serve copies of the assessment orders ....