1971 (10) TMI 15

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....ded family by name, Amberkar Virupanna Doddayellappa & Sons, was an assessee under the Indian Income-tax Act, 1922, and the Income-tax Act, 1961. The said assessee returned an income for the assessment year 1962-63 on April 27, 1967. The assessing authority dropped the said proceedings by his order dated April 14, 1968, The karta of the Hindu undivided family was Doddayellappa who died on October ....

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....nd therefore the proceedings are without jurisdiction. The respondent has not denied that Doddayellappa was survived by two sons besides the petitioner and that the eldest son of Doddayellappa is the present karta of the Hindu undivided family. For re-opening an assessment under section 147 of the Act, a valid notice under section 148 is an essential pre-requisite. The notice under section 148 ....