1979 (1) TMI 160

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....jection of the assessee's application under s. 146. ITA.No.952/Mds/78-79 is an appeal against the decision of the AAC in quantum proceedings reducing the quantum of Income from Rs. 25,000 to Rs. 12,000. Both the appeals relate to the asst. yr.1974-75. 2. To understand the submission it is necessary to set out chronologically certain facts. The first notice issued in the present case for the ass....

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....otice under s. 142(1) dt. 19th Oct., 1976 and subsequent reminder dt. 3rd Dec., 1976, served on the assessee on 6th Dec.,1976. The Ex parte assessment order which was passed on 22nd Jan.,1976 does not refer to any default in a complying with the notice under s. 139(2). 4. The assessee had submitted an application under s. 146 seeking for re-opening the assessment on the ground that due to losse....

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....It is sufficient to state that the notice under s. 142(1) which was issued initially on 19th Oct.,1976 was much prior even to the date of the notice under s. 139(2), which is 1st Nov.,1975. The initial notice under s. 142(1) is, therefore, ab initio void. A subsequent reminder to a notice which is ab initio void cannot cure the initial defect. Since there is no valid notice under s. 142(1) there c....