1978 (9) TMI 81

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....eeks reference of the following question claiming the same to be a question of law arising out of the Tribunal's order in ITA no. 819 of 1975-76 dt. 28th April, 1974. '' Whether, on the facts and in the circumstances of the case, the Tribunal was right in law holding that there was no valid assessment framed in this case and that the one framed under s. 144 of the IT Act, 1961 was void-ab intio....

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.... not served upon him with in eight years. The assessee was required by the ITO to appear before me on 18th March, 1974 when he was ordered to accept notice under s. 148 of the Act. Counsel for the assessee refused to a knowledge the receipt of the notice. The assessee also submitted his written reply regarding the aforesaid matter. On 13th May, 1974, the assessee was served with an order dt. 21st ....

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....ssed under s. 144 of the Act and rejected the assessee's application under s. 146 of the Act. In the process, some confusion got created in as much as the finding which the AAC should have recorded in the order in appeal against s. 146 order of the ITO and that is why the assessee became aggrieved from the observations of the AAC that this appeal against s. 144 of the Act assessment became infruct....

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....ted, were to be accepted. It was recorded in clear terms that before the Tribunal also, no evidence was placed that the service was effected before 31st March, 1970. The Tribunal accordingly accepted the assessees appeal and held that the AAC should have cancelled the assessment framed by the ITO instead of dismissing the same as infructuous. The Tribunal further held the there was no valid assess....