1976 (6) TMI 36

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....t of the aforesaid order of the Tribunal, we decline to draw up a statement of the case and refuse to refer any question of law to the Hon'ble High Court of Punjab and Haryana at Chandigarh as required under s. 256(1) of the IT Act, 1961. 2. The facts giving rise to this reference applications are these. The assessee Shri Kishore Chand S/o Shri Baru Ram, is an individual. The previous year for the asst. yr. 1960-61 ended on 31st March, 1960. In a raid conducted on the premises of the assessee by the Excise Department on 15th June, 1956, 23 Seers and 4 Chhataks of contraband opium was found. A criminal case was instituted against the assessee and he was imprisoned for a term of 10 months and a fine of Rs. 1,500 was imposed by the order dt....

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.... was not accepted by the ITO who completed the assessment on 13th March, 1974 under s. 144 on a total income of Rs. 32,060 which included the value of the contraband opium at Rs. 29,060. The assessment under s. 144 came to be made because the assessee did not firstly, file a return under s. 148 and secondly, failed to comply with all the terms of a notice issued under s. 142(1). 4. Being aggrieved, the assessee filed an appeal to the AAC and first contended that the notice under s. 148 was bad in law because it was served on 1st April, 1969 which period fell after the period of limitation fort he service of the aforesaid notice which expired on 31st Aug., 1969. In view of the Punjab and Haryana High Court judgement in Tikka Khushwant Sin....