1988 (11) TMI 52

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... -The matter here pertains to the assessment year 1973-74. The Income-tax Officer forwarded to the assessee, Des Raj Kul Bhushan, a registered firm, his order of March 29, 1976, under section 143(3) read with section 185(4) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). This order was marked as "draft order". As per this order, as against the returned income of Rs. 2,77,264....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... August 19, 1976, calling upon the assessee to appear before him on August 31, 1976. On September 8, 1976, however, the, Commissioner of Income-tax wrote to the assessee to inform that the proceedings initiated to cancel the order of the Income-tax Officer of March 29, 1976, had been dropped as this order was only a draft order and not a final order. Later, on November 1, 1976, the Commissioner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r was consequently cancelled. This is the factual background on the basis of which the following questions of law have now been referred to this court for its opinion : "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the Commissioner of Income-tax wrongly assumed jurisdiction under section 263 of the Income-tax ....