TaxTMI 
TaxTMI 
1979 (8) TMI 93
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.... confirmed the status of individual hence the appeal to the Tribunal. 3. The AAC observes in his combined order that the assessee "did not file any proof before the WTO or before me to show that the lands were ancestral." It is for this reason he did not allow the status of HUF to the assessee. Shri Prem Singh, the learned counsel for the assessee argues that the AAC is wrong in observing that no evidence was laid before him in support of the fact that the land is ancestral. He urges that he clearly submitted before the AAC that the necessary evidence was in the income-tax record of the assessee and that the same be read from record of the ITO. As evidence was in the income-tax record pertaining to the assessee, Shri Prem Singh argues, th....
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....t competent in making the assessment in different status, namely, 'Individual'. The argument of Shri Prem Singh is that no notice was given to the assessee by the WTO that he proposed to alter the status from HUF to individual. His argument is that the status as disclosed in the returns could not be altered by the WTO without giving due notice in that regard. When returns were filed in the status of HUF, Shri Prem Singh argues, only two courses were open to the WTO; firstly, either he should have completed the assessments in the status as disclosed by the assessee, or secondly, if the WTO wanted to change the status of the assessee then he should have given a proper notice therefor to the assessee. The WTO having not followed the either cou....
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....ing on the decision of Supreme Court in the case of K. Adinarayana Murthy 65 ITR 607 held: "If the Assessing Officer thinks that the person holds the property in another status, a fresh notice required by law shall have to be issued. While assessing a person in a status different from the one for which he has filed the return, he deserves a notice not only under the provisions of the WT Act but also as a rule of natural justice. The assessee must have notice if he is going to be assessed otherwise than in the status claimed by him". 5. It does not appear from the orders of WTO that the assessee was ever given a notice. It is not controverted by the Revenue at all that no notice was given. For the reasons, we hold that the orders of the ....