1977 (8) TMI 26

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....tax Rules, 1962, was a mere irregularity which did not render the appeal invalid ? " The facts relating to the reference may be shortly stated. The assessee is a Hindu undivided family and was assessed for the assessment year 1965-66 by order dated February 28, 1967. An appeal was filed by it before the Appellate Assistant Commissioner on, March 23, 1969. An objection was taken by the Income-tax Officer that there was delay in filing the appeal as the demand notice was served on the assessee on March 7, 1967. This was denied by the assessee. The assessee's contention was that it came to know of the assessment in October, 1967, and applied for a copy of the assessment order and demand notice thereafter. The demand notice was actually serv....

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....ry 23, 1969, and April 8, 1969. As regards failure of the assessee to enclose the demand notice in the appeal memo it was held that inasmuch as neither section 249 nor rule 45 of the Income-tax Rules necessitate the demand notice being enclosed to the memo of appeal the appeal cannot be said to be defective. The view taken by the Tribunal appears to be correct. The relevant part of section 249 of the Income-tax Act and rule 45 thereof are to the following effect. Section 249 : " (1) Every appeal under this Chapter shall be in the prescribed form and shall be verified in the prescribed manner." Rule 45 : " (1) An appeal under-- (i) section 55A, read with clause (ha) of sub-section (1) of section 23 of the Wealth-tax Act 195....