9911796707
TMI Blog1995 (4) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... come derived by them was below taxable limit. The case of the assessee-appellants further is that they had not filed their returns for that year nor had the Assessing Officer taken any steps under section 139(2) or 148 of the Income-tax Act, 1961 ('the Act') for assessing their incomes for that year. However, by passing an order on 28-3-1989, the Assessing Officer made an assessment in the case of the assessees on total income of Rs. 9220 and such order was purported to have been made under section 143(1)/155 of the Act. The appellants approached the DC(A) in appeal and contended before him that since no assessment had ever been made in their cases for assessment year 1972-73, no assessment can now be made under section 143(1) read with sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment of the firm, or (b) on any reduction or enhancement made in the income of the firm under this section, section 154, section 250, section 254, section 260, section 262, section 263 or section 264, (c) on any order passed under sub-section (4) of section 245D on the application made by the firm. that the share of the partner in the income of the firm has not been included in the assessment of the partner or, if included, is not correct, the Assessing Officer may amend the order of assessment of the partner with a view to the inclusion of the share in the assessment or the correction thereof, as the case may be ; and the provisions of section 154 shall so far as may be, apply thereto, the period of four years, specified in sub-sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leted assessment in case of the partner, there would arise no question of amending the non-existent order. It is, therefore, clear that the power conferred on the Assessing Officer under section 155 can be exercised by him only in those cases wherein he has already completed the assessment in the case of the partner. 6. In the instant case, it is not established on record that the Assessing Officer had ever made any assessment in assessment year 1972-73 in the case of either of the two appellants. Since no assessment under section 143(1)/143(3) or 144 is proved to have been made in the case of either of the two appellants, the Assessing Officer could not have made one with the help of section 155 of the Act. Section 155 by itself was not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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