1982 (4) TMI 60

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....id notice in the eye of law ? (2) Whether the Tribunal was right in holding that the absence of signature on the notice simply constitutes a mistake or omission within the meaning of section 292B of the Income-tax Act ? (3) Whether on the facts and in the circumstances of the case, the penalty levied under section 27l(1)(a) is valid in law ? " The material facts giving rise to this reference, as set out in the statement of the case are as follows: The assessee is a partner of a firm carrying on business in the name and style of M/s. Umashankar Mishra. For the assessment year 1972-73, the return of income was filed by the assessee on February 10, 1976, and for the assessment year 1973-74, the return of income was filed by the assessee on....

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....elief to the assessee and thus partly allowed the appeals. Aggrieved by the order of Tribunal, the assessee sought a reference and it is at the instance of the assessee that the aforesaid questions of law have been referred to this court for its opinion. The first question for consideration is whether the Tribunal was right in holding that the notice issued to the assessee under s. 271 (1)(a) of the Act was a valid notice. Now, the Tribunal has found that that notice was not signed by the ITO. Section 282 of the Act provides that a notice under the Act may be served on the person named therein as if it were summons issued by a court under the Code of Civil Procedure, 1908. Subrule (3) of r. 1 of 0. 5, CPC, provides that every summons shall....