9911796707
TMI Blog1984 (2) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... h the previous year is Dewali year. 3. Notice dt.2nd June, 1975for the payment of advance-tax under s. 210 demanding payment of tax of Rs. 3,930 on an income of Rs. 57,125 on the basis of income for the asst. yr. 1973-74 was served on the assessee. Another notice dt.28th Aug., 1975was served on the assessee asking payment of Rs. 3,927 on an income Rs. 57,130 on the basis of income for the asst. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee for the asst. yr. 1973-74. Another notice under s. 210 dt.29th Aug., 1975was issued for Rs. 3,927 on an income of Rs. 57,130 showing the basis of asst. yr. 1975-76. He admits that there was a clerical error in the notice under s. 210 dt.29th Aug., 1975in showing the basis as asst. yr. 1975-76 instead to asst. yr. 1973-74. He rejected the submissions of the assessee and levied a penalty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed on4th March, 1975was of Rs. 39,580. Thus, the advance-tax notice dt.2nd June, 1975should have been on an income of Rs. 39,580 as assessed for asst. yr. 1972-73 and not otherwise. As the ITO issued the advance-tax notice dt.2nd June, 1975on the basis of income shown in the revised return for the asst. yr. 1973-74 at Rs. 57,125 filed on17th Sept., 1973. It is not the income of the assessee for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pages. The first advance-tax notice dt.2nd June, 1975should have been issued on the basis of the income of Rs. 39,580 determined on4th March, 1975in regular assessment for the asst. yr. 1972-73. But it was issued on the basis of income shown in the revised return filed by the assessee for the asst. yr. 1973-74 on17th Sept., 1973. Hence the notice is clearly invalid. The second notice dt.29th Aug., ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
