1982 (7) TMI 49

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....HANI J.-By this reference under s. 256(1) of the I.T. 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 law in cancelling the Income-tax Officer's order under section 155(1) for the a....

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....he order passed by the ITO under s. 154/155 of the Act, the assessee filed an appeal before the AAC and contended that no opportunity of hearing was given to the assessee by the ITO before effecting the rectification. The AAC held that there was no provision for allowing any opportunity to the assessee of any hearing before making an order under s. 155 of the Act. In this view of the matter, the A....

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.... of a partner with a view to inclusion of the share of the partner in the income of the firm, in the assessment of the partner, lays down that the provisions of s. 154 shall, so far as may be, apply to these proceedings. Sub-s. (3) of s. 154 provides that the amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall ....