1999 (3) TMI 26

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....HAR LAL GUPTA J.---The Commissioner of Income-tax submitted an application under section 256(1) of the Income-tax Act, 1961, before the Tribunal with the request that the following question of law arising out of the order dated January 17, 1997, be referred to the High Court for opinion: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in ....

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....,834 out of the additional conveyance allowance. Aggrieved by the order, the assessee filed an appeal which was dismissed by the Commissioner of Income-tax. The assessee approached the Tribunal. Vide order dated January 17, 1997, the Tribunal accepted the assessee's appeal and held that the assessment having been framed under section 143(1)(a) of the Act and no opportunity having been afforded to ....

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....orporation was valid. The claim made on behalf of the petitioner has been controverted by learned counsel for the assessee. It is the admitted position that the assessing authority had proceeded under section 143(1)(a). It is not disputed that no notice was given to the assessee to show as to whether or not the amount of conveyance Allowance had been actually spent by him in performing his o....

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.... adjustment in the assessment without any notice to the assessee. However, in the present case, it was not a mere prima facie adjustment that he had made. In fact, a definite claim made by the assessee was being negatived. This could not have been done without the grant of an opportunity. If an opportunity had been granted, the assessee may have been in a position to show that the conveyance allow....