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TMI Blog1992 (9) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment. 2. The assessee challenged the ex parte assessment under section 144 before CIT(A) but remained unsuccessful. The CIT(A) noted from the order sheet entry, the details and dates of proceedings before the Assessing Officer and concluded that the assessee failed to comply with opportunities of being heard provided to him. He further held that disallowance of expenses was fully justified. The assessee has brought the issuer in appeal before the Appellate Tribunal. 3. Shri C.S. Agarwal, learned counsel for the assessee made the following submissions : " (1) That section 144 was not applicable in this case as no notice under section 142(1) was admittedly issued. The notice issued under section 143(2) was merely to attend proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 142(1) of the Act in this case. The Assessing Officer has ample power to make assessment by issuing notice under section 143(2) without issuing notice under section 142(1). Shri Agarwal then submitted that notice under section 143(2) issued in this case was blank and information sought subsequently cannot be treated as information required in notice under section 143(2) of the Act. We do not agree. It is an admitted position that notice under section 143(2) was served on the assessee and the Assessing Officer from time to time called for certain information. When the above information was not filed, he made ex parte assessment under section 144 of the Act. It is clear from provisions of sub-sections (2) and (3) of section 143 that wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice. When the assessee is permitted to comply with the notice on a date beyond the specified, the notice is amended qua the date. Similarly, when information beyond the one mentioned in the notice is sought, the notice is amended qua the points specified. It is, therefore, not possible to hold that subsequent information sought by the Assessing Officer was not information required in notice under section 143(2) of the Act and non-filing of such information was immaterial for action under section 144 of the Act. We, therefore, reject this submission also. The other contention of Shri Agarwal that all the expenses should have been allowed and the Assessing Officer was not justified in disallowing expenses under the three heads out of 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to first four entries, the assessee has contended that either notice was not served on the assessee company or the Assessing Officer did not take assessment proceedings despite the fact that representative of the assessee appeared before him. It is unnecessary to verify above facts as the Assessing Officer can be deemed to have condoned the defaults by issuing fresh notice for 5-8-1986. With reference to aforesaid date the assessee has submitted that in the notice under section 143(2) nothing was mentioned and books of accounts were neither called for nor produced. Similar was the position on the next day of hearing i.e., 20-8-1986. With reference to the last four dates it is explained that details asked for could not be filed as the accou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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