9911796707
TMI Blog1979 (1) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... eal against the decision of the AAC in quantum proceedings reducing the quantum of Income from Rs. 25,000 to Rs. 12,000. Both the appeals relate to the asst. yr.1974-75. 2. To understand the submission it is necessary to set out chronologically certain facts. The first notice issued in the present case for the asst. yr. 1974-75 was a notice under s. 142(1) dt. 11th Oct., 1976 fixing the hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , served on the assessee on 6th Dec.,1976. The Ex parte assessment order which was passed on 22nd Jan.,1976 does not refer to any default in a complying with the notice under s. 139(2). 4. The assessee had submitted an application under s. 146 seeking for re-opening the assessment on the ground that due to losses, one of the partners was not taking active interest. This plea was rejected by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19th Oct.,1976 was much prior even to the date of the notice under s. 139(2), which is 1st Nov.,1975. The initial notice under s. 142(1) is, therefore, ab initio void. A subsequent reminder to a notice which is ab initio void cannot cure the initial defect. Since there is no valid notice under s. 142(1) there can be no default and hence the question of making a best judgment asst. under s. 144 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
