TaxTMI 
TaxTMI 
1982 (7) TMI 145
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....Act, 1961. This order was signed by the ITO. Against column No. 7 of the printed form, the section and sub-section under which assessment was made was noted as 143(3)/185. In the concluding portion of the order, the ITO observed as under: "Give credit for prepaid taxes, if any. Issue documents." This order was received by the assessee with a covering letter dt. 7th March, 1980 and this covering letter very clearly pointed out that the order accompanying the forwarding letter was draft order under s. 144B of the IT Act, 1961. 4. On these facts, the assessee took the view that the order forwarded by the ITO having been duly signed by him, was a final order. This view was taken by the assessee on the ratio of the judgment of the Punja....
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....hether the said order was an order in accordance with law or not. Since he has failed to do so, the order of the ld. Commr. is bad in law. It was contended that the order of the CIT(A) may be cancelled and he may be directed to entertain the appeal as against order under s. 143(3) and dispose it of on merits. 5. These submissions were opposed by the revenue very strongly and effectively through Shri M.P. Singh, Jr. Departmental Representative. It was contended on behalf of the revenue that the contentions taken up by the ld. Counsel for the assessee are untenable and are neither should on fact nor in law. It was contended that the ratio of the judgment of the Hon'ble Punjab & Haryana High Court is not applicable to the facts of the case ....
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.... 130 ITR 922 (Guj). 8. In the rejoinder, the ld. Counsel for the assessee pointed out to the judgment of Punjab & Haryana High Court in the case of CIT vs. Sham Lal (1981) 127 ITR 817 (P&H) and contended that the ratio of the said judgment supports his contentions and his case so as to justify setting aside of the impugned order of the CIT(A) and issuance of directions to him that appeal be disposed of on merits. 9. We have given careful consideration to the rival submissions we are of the considered opinion after taking into consideration the authorities cited and the facts of the case that the appeal of the assessee has to be dismissed. The judgment of the Hon'ble Punjab & Haryana High Court in the case of S. Sewa Singh Gill, was a ....
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....1922 from the ITO in Sept., 1956 calling on him to produce his account books for the assessment year on 15th October 1956. Thereafter there was further correspondence. In August, 1957, the assessee received a second notice under s. 22(4) calling on him to produce his books on 20th August, 1957. After this, the assessee filed a writ petition in Punjab High Court challenging the jurisdiction of the ITO to take any further proceedings on the notice under s. 22(4) mentioned supra on the ground that the assessment had been completed in February, 1954. On behalf of the ITO, it was contended that although an assessment order had been prepared by the ITO in May, 1954, this was only a tentative assessment which had to be approved by the IAC before i....
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....submit it to the IAC for approval before the assessment was finalised was illegal and unwarranted. The so called draft assessment, therefore, must be regarded as the final assessment of the ITO. 12. The judgment cited by the ld. Counsel for the assessee was with reference to the powers of the ITO and that of the IAC in the making of an assessment order by the ITO. The assessment under appeal before us is for the year 1977-78 and as the law applicable to this assessment stood on the first day of April of this assessment year, there was a sea-change in the procedural law pertaining to the assessments. Sec. 144B was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1st Jan., 1976 and this section statutorily provides a reference b....