1983 (9) TMI 22

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....e under s. 256(1) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion: " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that failure to follow the procedure laid down in section 144B of the Act did not invalida....

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....ollow the procedure prescribed by s. 144B of the Act. On further appeal by the assessee, who contended that the assessment should have been annulled by the AAC as being void abinitio, the Tribunal dismissed the appeal. Aggrieved, by the order passed by the Tribunal, the assessee sought a reference and it is at the instance of the assessee that the aforesaid question of law has been referred to thi....

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....isages that the jurisdiction to pass an order even when there is a variance of rupees one lakh and more between the income returned and the income assessed, is with the Income-tax Officer, though section 144B provides for machinery for the service of a draft order on the assessee and a consultation with a superior officer. This is only a procedural matter not involving jurisdiction and, therefore,....