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TMI Blog1994 (3) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... an income of Rs. 13,500 being the gross amount of salary from the Government of A. P. amounting to Rs. 28,500 as reduced by conveyance allowance and motor car allowance amounting to Rs. 15,000 which were exempt under section 10(14). It came to the notice of the Income-tax Officer that the assessee enjoyed certain perquisites which were not included in the return filed by him. He, therefore, issued a notice under section 148 to the assessee requiring him to furnish his return of income. No return was filed in pursuance of the aforesaid notice. The ITO, therefore, completed the assessment ex parte determining the total income of the assessee at Rs. 81,962. 3. The proceedings under section 147 were challenged by the assessee before the DC (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings initiated by issuing notice under section 148 were invalid and bad in law and, therefore, the assessment made in pursuance of such notice would also not stand. He filed a photo-copy of the notice under section 148 dated 8-1-1986 issued by the ITO. Taking me through the said notice, he demonstrated that the notice nowhere points out for which assessment year it was issued. The notice, he submitted, was vague and, therefore, invalid in law. It was further submitted that this contention was raised by the assessee before the DC (Appeals) and this fact finds a mention in his order in the following words :-- "The notice under section 148 issued to the appellant is stated to be not very clear as the assessment year was not mentioned ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment, notice, summons or other proceedings furnished or made or issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of the Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of income, assessment notice, summons or other proceeding if such return of income, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of the Act. 7. I have heard the parties and considered the rival submissions. I have also seen the original notice produced by the learned departmental representative and I find that it nowhere mentions the assessment ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment under section 34 depends upon the issuance of a valid notice. If the notice issued by him is invalid for any reason the entire proceedings taken by him would become void for want of jurisdiction. In the notice issued under section 34 the Income-tax Officer sought to reopen the assessment of the assessee for the assessment year 1948-49 but in fact he reopened the assessment of the year 1949-50. Hence, in our opinion, the High Court was right in holding that the notice in question was invalid and as such the Income-tax Officer had no jurisdiction to revise the assessment of the assessee for the year 1949-50." 9. Similar is the position in the case of Nyalchand Malukchand Dagli dealt with by the Gujarat High Court, wherein it was he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction. If such a notice is ambiguous or defective or otherwise invalid, the same cannot be cured by taking into account and/or looking into other documents whereby such defects can be rectified and/or omissions filled in. 12. In the case of P.N. Sasikumar, the Kerala High Court held that where the ITO did not make it plain or clear that the notice was to assess the association of persons consisting of S and others and hence the ITO had no competence to assess the association of persons consisting of S and others and, therefore, the entire proceedings were illegal and without jurisdiction. It was further held that such a fundamental infirmity could not be called a "technical objection" or a mere irregularity and such a vital infirmity coul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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