2001 (2) TMI 39

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....i Gouri Kanta Kalita in his individual capacity in the earlier years. In view of this, he completed the assessment of Gouri Kanta Kalita and Company at nil and initiated proceedings under section 147(a) of the Act for the assessment years under reference and issued notice under section 148 of the Act, there was no response on the part of the assessee in respect of the notice under section 148. The issuing officer issued notice under section 142(1) of the Act in response to which one Shri J.C. Chakravarty, an employee appeared. The Assessing Officer then completed the assessment. Before the Assessing Officer, the assessee did not raise the question of non-service of notice under section 148. Before the Appellate Assistant Commissioner the....

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....oof that the notices under section 148 of the Act were served on the assessee. The Tribunal, therefore, cancelled the assessment made by the Income-tax Officer for both the years under reference. Thereafter in pursuance of the direction of this court in Civil Rule No. 5M of 1990, a statement of case was drawn up and the following question under section 256(2) was referred to this court for opinion. The question is as follows: "Whether, on the facts and circumstances of the case, particularly in view of the fact that the assessee approached through the authorised representative before the Assessing Officer in response to notice under section 142(1) in the proceeding under section 147, the assessee had sufficient notice under section 148 o....

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....t this stage." The further finding of the Appellate Tribunal is as follows: "In the present case before us and on the basis of the remand report and the additional remand report, it is seen that the notice under section 148 was issued by the Income-tax Officer to the assessee under registered post. But the Income-tax Officer has reported that no acknowledgment slip is available at this stage. From the photo-copies of the order sheet entries for the assessment years under consideration, it cannot be seen that there was any service of notice under section 148 to the assessee for both the years." The further findings of the Appellate Tribunal are as follows: "That in the present case before us, we find that the notice under section....