1986 (1) TMI 33

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.... J. - For the assessment year 1981-82 relevant to the accounting year ending on March 31, 1980, the petitioner did not file his return under the Income-tax Act, 1961, on or before the appointed date. In that view, the VIth Income-tax Officer, Hubli, commenced proceedings under section 147(a) of the Act and issued a consequent notice under section 148 of the Act calling upon the petitioner to Me hi....

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....on a Division Bench ruling of this court in Charles D'Souza v. CIT [1984] 147 ITR 694. Sri H. Raghavendra Rao, learned junior standing counsel for the Incometax Department, appearing for the respondents, sought to support the impugned order. As per the assessment order itself, the Income-tax Officer has invoked his powers under section 147 (a) of the Act and not sections 143 and 144 of the A....