1980 (4) TMI 69

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....he previous years relevant to the assessment years under consideration ended on 31st March, 1958, and 31st March, 1959, respectively. The assessee bad not been assessed before the back assessment proceedings for the said two years were initiated against him. In response to the notices regarding income having escaped assessment, the assessee filed returns showing salary income of Rs. 1,880 in each ....

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....he assessee. The revenue felt aggrieved by the AAC's order and went in appeal to the Income-tax Appellate Tribunal, Chandigarh Bench (hereinafter referred to as " the Tribunal "). The revenue pleaded that, on the facts and in the circumstances of the case, the AAC was not justified in cancelling the assessments. The assessee also filed cross-objections before the Tribunal contending that the as....

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....er, on the facts and in the circumstances of the case and particularly in view of the findings that the Income-tax Officer had violated the principles of natural justice in not having communicated to the assessee the materials relied on by the Income-tax Officer, the Tribunal was right in law in sustaining the annulment of the assessments and in not substituting the annulment order by an order set....

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....ribunal held that, apart from the fact that these assessments are against the principles of natural justice, at the same time they are based on no facts and material. It would thus be seen that, in view of the facts and circumstances of this case, the Tribunal did not think it proper to set aside the assessments and to order reassessment on remand. The finding of the Tribunal that the revenue coul....