9911796707
TMI Blog1980 (10) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order was served on the assessee on 21st March, 1978. The assessee sent an objection on 10th April, 1978 but under sub-s. (2) of s. 144B such an objection should have been furnished within 15 days of the receipt of the proposed assessment order and so the objection should have been filed by 5th April, 1978. He, therefore, held that the objection filed by the assessee on 10th April, 1978 was barred by limitation and so it was invalid and so he completed the assessment in terms of sub-s (3) of s. 144B on the basis of the draft assessment order. 3. The assessee appealed before the AAC where it was pointed out that where no objection is filed the assessment should be completed within 30 days from the date of the draft assessment or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out reference to the IAC and so the assessment order was illegal and the AAC was justified in annulling the assessment order. 6. The ld. counsel for the assessee has filed a copy of the objection petition filed before the ITO which is dt. 24th March, 1978. The ld. counsel for the assessee has also filed a photostat copy of the receipt granted by the IT Dept. on 27th March, 1978 which shows that a petition was filed under s. 144B for the asst. yr. 1975-76. The Dept. has failed to prove that any other document except the petition dt. 24th March, 1978 was filed by the assessee by the receipt No. 454835 dt. 27th March, 1978, Under such circumstances, we accept the claim of the assessee that an objection was filed to the draft assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TO has pointed out that the draft assessment order was served on the assessee on 21st March, 1978 and the assessee could file objection within 15 days of the receipt of the proposed assessment order. Thus, admittedly, the assessee filed various objections to the draft assessment order upto 30th March, 1978. Even if the objection dt. 10th April, 1978 is ignored, then it cannot be doubted that the assessee had filed objection to the draft assessment order. The ld. counsel for the assessee has submitted that by the petition dt. 10th April, 1978 he only informed the ITO that objections had already been filed to the draft assessment order but this petition shows that it is only mentioned that he objects to the assessment order. 7. Now, the que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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