1996 (9) TMI 110

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....his agricultural income-tax reference, the following three questions have been referred under section 28(2) of the Assam Agricultural Income-tax Act, 1939 (for short, "the Act"), by the Assam Board of Revenue for opinion of this court : " (I) Whether, in the facts and circumstances of the case, the order of the assessment passed by the Agricultural Income-tax Officer by way of rectification und....

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.... assessment of the assessee when such rectification was illegal and invalid as no notice and reasonable opportunity of being heard was given to the assessee in terms of the proviso to sub-section (1) of section 31 of the Assam Agricultural Income-tax Act, 1939 ? " The assessee carries on business of cultivation, manufacture and sale or supply of tea. For the assessment year 1978-79, the company....

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.... inasmuch as no notice was issued and no opportunity was given to the assessee before passing an order under section 31(1) of the Act. The appellate authority being satisfied with the contention set aside the order. However, the appellate authority gave a direction to initiate a fresh proceeding after complying with the mandatory provisions of law, namely, giving opportunity to the other side. The....

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....unsel appearing on behalf of the assessee, and Dr. B. P. Todi, learned Government Advocate, Assam, appearing on behalf of the respondent. It is an established principle of law that the appellate authority cannot confer any jurisdiction which the Assessing Officer does not have. In this case, if the assessment is already barred, then the giving of the direction which would amount to conferring j....