2013 (9) TMI 754

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.... ORDER We have heard Shri Sambhu Chopra appearing for the income tax department. No one appears for the assessee. The affidavit of service affirmed by Shri Sarvesh Kumar Gupta, Income Tax Inspector has been filed stating that notice of the appeal has been served and the acknowledgment duly signed by Smt. Sachi Devi on 1.7.2013 has been annexed. In this reference made by the Commissioner ....

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....on 143 (3) (b) was completed. On an appeal filed by the assessee the Appellate Assessment Commissioner (AAC) held that assessment under Section 143 (3) (b) was invalid. The AAC observed that original assessment under Section 143 (1) was, however, open to rectification under Section 155 of the I.T. Act. Against the order of AAC, the department and the assessee both filed appeal before the Income Ta....

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....ed by the judgment of the Supreme Court in Chatturam Horilram Ltd. v. CIT, (1955) 2 SCR 290 in which it was held as follows:- "For the purpose of the present case it appears to us sufficient to say that, where earlier assessment proceedings had in fact been taken but failed to result in a valid assessment owing to some lacuna other than that attributable to the assessing authorities, notwithsta....

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.... powerless to initiate reassessment proceedings even when intimation under Section 143(1) had been issued." Both the judgments were followed by this Court in CIT, Kanpur v. Shri J.S. Bindra, ITR No.127 of 1982 decided on 12.4.2013. In the present case the assessment under Section 143 (3) (b) was set aside by the AAC. The order under Section 143 (1) cannot be said to have merged in the order ....