1989 (2) TMI 44

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....judgment of the court was delivered by S. S. SODHI J.-The matter here pertains to the assessment year 1963-64. The original assessment for the assessment year in question was completed on March 21, 1968. This assessment was, however, later reopened under section 147(a) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), on the ground that the Income-tax Officer had reason to ....

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....sessee proceeded to file an appeal against the assessment order of September 12, 1973, the main ground urged being that no notice had been served upon it under section 143(2) of the Act and the assessment framed was, therefore, a nullity. This contention prevailed with the Tribunal an the reassessment was consequently cancelled. It is in this factual background that the following questions of law ....

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....ith a direction to redo it from the point of irregularity or illegality, if any ? In dealing with this matter, the first question that arises is with regard to the competency of the appeal filed by the assessee seeking to challenge the assessment framed by the Income-tax Officer under section 144 of the Act in the context of the facts and circumstances of the case here. The view of this court a....

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....he assessee, the assessment framed by the Income-tax Officer on September 12, 1973, could not be sustained. Counsel for the Revenue on his part sought to contend that the notice served upon the assessee by the Income-tax Officer on August 17, 1973, could be read as a notice under section 143(2) of the Act. In the alternative, the argument raised was that this was, at any rate, notice under section....