1980 (10) TMI 113

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....own at Rs. 26,324. According to the CIT, it was stated in the letter accompanying the return that all the facts and circumstances of the case were same as submitted in his so called "revised" return for the A.Y. 1971-72 which was filed voluntarily on 4th Aug., 1977 after the original assessment was completed for that year. On the basis of the return filed on 16th Jan., 1978 for the A.Y. 1976-77 the CIT observed that the ITO completed the assessment under s. 143(3) on 18th Jan., 1978 on a total income of Rs. 35,000 taking the status as AOP. The CIT also observed that from the amount of Rs. 73,500 which was the difference between the amount received form the railways and the amount claimed and returned by the assessee in the A.Y. 1971-72, cer....

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....28,627 and the case was fixed for hearing on 18th Jan., 1978 and after considering the facts and circumstances of the case, the ITO assessed the total income at Rs. 35,000 under s. 143(3). Ultimately, it was pleaded that all the documents and details were filed at the time of assessment and books of account and vouchers were also produced during the assessment proceedings. The ITO passed the assessment order after proper enquiries and after applying his mind. The CIT, after considering the above plea of the assessee, held that the order passed by the ITO was made in a hurry and without proper enquiry and as such it was prejudicial to the interests of revenue. In the result, the CIT set-aside the order passed by the ITO and directed him to m....