9911796707
TMI Blog2003 (9) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 20,954 was also not allowed. (3) The learned ITO erred in making addition of Rs. 6,000 for low withdrawals for household expenses. The learned ITO did not consider Rs. 7,500 withdrawn from accounts of assesee's wife who herself is an existing assessee. The learned CIT(A) also erred in not considering the said facts. (4) The institution fee for Rs. 1,500 may kindly be directed to be refunded to the appellant. (5) Other grounds as may be added at the time of hearing before your honour" 2. I have heard the counsel for the assessee as well as the learned Departmental Representative. 3. The counsel for the assessee preferred to rely on the written submissions which are in the following terms: "In the present case, the learned AO p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eb., 1996: the learned AO has stated that it was served on 6th Feb., 1996 on Shri Pawan Kumar Bhartiya fixing the date of hearing for 12th Feb., 1996. The appellant's humble submissions are as follows: (i) that the appellant did not receive the notice (ii) that, in view of the fact that the appellant had settled in Jaipur and informed the AO about his complete address of Jaipur, the learned AO should have sent the notice dt. 2nd Feb., 1996 directly to the appellant at his Jaipur address; (iii) that, without any prejudice to the aforesaid submissions, it is very humbly submitted that period of six days (time gap between the date of service of notice to the aforesaid Pawan Kumar Bhartiya and the date of hearing) was not sufficient parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er served upon the assessee, I am of the opinion that the assessment order framed by the AO under s. 144 of the Act on 21st March, 1996 had been passed in violation of the principles of natural justice and similar was the order of the CIT(A). It is well settled law that assessment under s. 144 without proper service of notice under s. 142(1) and 143(2) in violation of the principles of natural justice cannot be said to be a valid assessment rather has to be termed as bad in law. 6. In view of the above admitted facts that the notices in question (which have been relied by the AO for assessment under s. 144 of the Act) were neither sent at the assessee's address at Jaipur nor served upon the assessee, the assessment order under appeal is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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