1988 (2) TMI 32

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....YULU J.-The Income-tax Appellate Tribunal, Hyderabad, referred the following three questions of law for the consideration of this court under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "). " 1. Whether, on the facts and in the circumstances of the case, the hon'ble Tribunal is justified in holding that the provisions of section 144B are complied with and th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ny decisive action till almost the limitation was about to set in. This case relates to the assessment year 1975-76 and the assessment was going to be time-barred on March 31, 1978. The record does not indicate whether the Income-tax Officer fixed this case for hearing prior to. March, 1978, and whether the assessment proceedings dragged on because of the assessee's request for adjournments. Accor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....44B was passed on March 29, 1978, and an endeavour was made to serve that order in order to overcome the limitation prescribed under section 153 of the Act. The assessee avoided receiving the order and being desperate, the Income-tax Officer served the order by so-called affixture. The assessee has questioned the validity of service by affixture and claimed that the assessment was barred by limita....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y filed an appeal against the assessment and raised all possible contentions against the validity of the assessment, validity of service of notice, etc. While appreciating the assessee's contention, the Commissioner of Income-tax (Appeals) set aside the assessment with a direction to redo the assessment after giving appropriate opportunity to the assessee. We are told that pursuant to the directio....