1982 (1) TMI 171

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..... les Tax Act. The same day another notice of 27th of March, 1976, but under section 9(2) of the Central Sales Tax Act was served on the petitioner. The petitioner, on the same day, namely, 27th of March, 1976, filed an objection before the Assistant Commissioner (Assessment) enquiring as to which year the notice related and also stating that the assessment for the year 1971-72 had already been co .....

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..... the learned counsel invited our attention to a decision of the Gujarat High Court in the case of Kurban Hussein Ibrahimji Mithiborwala v. Commissioner of Income-tax, Gujarat [1968] 68 ITR 407. That was a case of reassessment under section 34 of the Income-tax Act. The Bench held that a valid notice under section 34 specifying with clearness and particularity of the assessment year, for which the .....

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