9911796707
TMI Blog2011 (9) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... der on best judgment assessment, the proviso to Section 16(5) of the Act mandates that a notice is to be given. The Assessing Authority has neither given a notice under Section 16(2) nor a notice as contemplated in the proviso to Section 16(5) of the Act and has passed the impugned order. Hence, not only the impugned order violates the mandatory provisions of law inasmuch as Section 16(2) of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his common order. 3. A notice under Section 17 of the Act was issued to the assessee on the ground that the authority had reason to believe that wealth has escaped assessment. The assessee was called upon to file the return of income. The said notice was duly served on the assessee. However, the assessee did not file any return, in response to the said notice. The Assessing Authority issued a no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Act would satisfy the requirement of law as well as the principles of natural justice and therefore, dismissed the appeal. Aggrieved by the said order, the assessee preferred an appeal to the Tribunal. The Tribunal has upheld the contention of the assessee that the impugned orders of assessment passed without complying with the requirement of Section 16(2) of the Act is illegal and violat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if we were to make an order on best judgment assessment, the proviso to Section 16(5) of the Act mandates that a notice is to be given. The Assessing Authority has neither given a notice under Section 16(2) nor a notice as contemplated in the proviso to Section 16(5) of the Act and has passed the impugned order. Hence, not only the impugned order violates the mandatory provisions of law inasmuch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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