1989 (3) TMI 86

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e instance of the assessee, the Income -tax Appellate Tribunal (for short "the Tribunal") has referred the following two questions of law for the decision of this court : "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in confirming the order of the Commissioner of Income-tax (Appeals) setting aside the assessment and directing the Income-ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Income-tax Officer was obliged to follow the procedure laid down by section 144B of the Income-tax Act. He should have issued a draft assessment order to the assessee and after receiving the objections of the assessee, if any, he should have referred the matter to the Inspecting Assistant Commissioner for getting direction for completion of the assessment. This plea was accepted by the Commissione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issioner of Income-tax was justified in setting aside the assessment order for the irregularity noticed by him and in ordering a remit. Aggrieved by the said order passed by the Appellate Tribunal, dated November 6, 1982, the petitioner filed an application under section 256(1) of the Income-tax Act to refer the questions of law, formulated hereinabove, for the decision of this court. Accordingly,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tainly be a ground for the appellate authority to set aside the assessment and to order the remit. The Commissioner of Income-tax and also the Appellate Tribunal were justified in doing so. We are not inclined to accept the plea of, the assessee that the failure to conform to section 144B of the Income-tax Act is a fundamental infirmity or a jurisdictional infirmity, rendering the assessment order....