TaxTMI 
TaxTMI 
1986 (11) TMI 140
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....issue of the notices. The ITO discussed the matter with the assessee's representative and informed him that the income in question was liable to be taxed in the assessee's individual hands regarding which the assessee was pleading that they should be taxed in the hands of the HUF of which the assessee was only Karta. The ITO, however sought to rely upon the order of the Tribunal in WTA Nos. 16 & 17/JP/76-77 for the years 1973-74 and 1974-75 for the proposition that the income of the assessee was to be assessed in his hands as individual. Ultimately the ITO proceeded on to make ex parte assessments at Rs. 13,080 and Rs. 14,593 respectively. Both these assessments have been confirmed by the AAC. The assessee has consequently come up in second....
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....rongly observed that no objection had been raised to the assessment of the assessee in the status of individual. The entire material were bad in law. Incidentally on merits also it was contended that while making assessments collection charges at 6 per cent of the rent recovered and the land and building tax and other expenses had not been allowed. Further interest under ss. 139(8) and 217 had been wrongly charged. 4. On behalf of the Department, the orders of the authorities below were supported and the various points raised on behalf of the assessee were contradicted. Particularly reliance was placed on s. 292B of the ITA, 1961 according to which any defect in the issue of the notices did not invalidate the same. 5. After carefully cons....
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.... intent and purpose of this Act. Since in response to the notices ultimately Shri B.P. Khejriwal, Advocate, who was the assessee's counsel, had attended the proceedings before the ITO on 4th Feb., 1982 and put forward a written reply which was discussed between the ITO and the assessee's representative the defect in the notices has not affected the merits of the assessee's case. Therefore, all the defects in these notices should be deemed to have been cured by the above mentioned provision of law. 6. However, so far as the present appeals are concerned, they are liable to succeed on merits. The notices do not appear to have been issued to fulfil the requirements and the purpose of the IT Act. A perusal of various documents filed by the ass....
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....resent incomes which had already been assessed in the hands of the assessee as HUF, the ITO was not justified in law in again assessing the same income in the assessee's hands in his capacity as individual. What we mean to say is that this is a case of double assessment and the defect in the notices issued by the ITO has resulted in complete failure of justice because all through the assessee's contention has been that the incomes in question had already been assessed in the assessee's hands as HUF and, therefore, fresh assessments in his individual capacity were not justified. This plea has never been properly adjudicated upon by the ITO has proceeded on to decide this matter against the assessee on a wrong interpretation of the order of t....