1982 (9) TMI 88

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....years in his individual capacity. The assessee started her business under the name and style of M/s Nagarmal Goel which incidentally is also the name of her husband. The assessee had executed a power of attorney in favour of her husband for attending day-to-day work of her business. During the course of assessment proceedings, the ITO required the assessee to appear before him in order to ascertain the veracity of the business alleged to have been carried on by her. In spite of repeated opportunities given to her, the assessee never appeared before the ITO. On the contrary, her husband, Shri Nagarmal Goel appeared before the ITO and stated that due to the advancing age, he was not able to carry on his contract business and the same is now c....

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.... has taken up a point that the assessment made in her hand should have been treated as a regular assessment. The ld. counsel for the assessee vehemently argues that the AAC was not justified in not accepting the assessee's contention that the assessment made in her hand should be treated as regular assessment. To a query raised by us, the ld. counsel for the assessee was frank enough to state that the ITO has already initiated proceedings u/s 148 of the Act in the case of the assessee's husband. He however, submitted that since the ITO has not yet framed the assessment in the case of the assessee's husband, the assessment framed in the hands of the assessee should be treated as regular assessment. The ld. counsel for the assessee also invit....