9911796707
TMI Blog2014 (12) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... Facts in brief indicate that the petitioner was subjected to assessment for the year 1969-1970 to 1972-1973 and finally assessment orders were passed as indicated hereinabove without deciding the application under section 171 as per law and when an application under section 264 was filed before the Commissioner the same was also dismissed on 27.03.2008 holding that no case for revision was made out. However, the facts necessary for deciding this petition go to show that when the matter was pending before the Assessing Officer the petitioner moved an application under section 171 and claimed that there has been partial partition of the family property and taking note of the same, assessment proceedings be held. Even though an order of assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the Supreme Court in the case of Kapurchand (supra) has clearly laid down the principles that when an application under section 25A is filed, the Assessing Officer is required to conduct a detailed inquiry into the matter and record a finding and thereafter proceed to make assessment. A detailed proceeding has been laid down under section 171 subsection (2). The provisions of section 25-A which has been considered by the Supreme Court in this case which is in pari materia with Subsection (2) of section 171 and the same reads as under :- "(2) Where, at the time of making an assessment under section 143 or section 144, it is claimed by or on behalf of any member of a Hindu family assessed as undivided that a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court in the case of Kapurchand(supra) has clearly laid down the principles that in a assessment proceeding if an application under section 25A is filed, the Assessing Officer is duty bound to conduct an inquiry into the question of partition and then pass an order under section 25A before proceeding to make an assessment. In this case, the Assessing officer has failed to comply with the statutory provision inasmuch as a detailed inquiry as contemplated under sub-section (2) of section 171 after notice to the family members has not been done. 7. In view of the aforesaid, we have no other option but to remand the matter back to Assessing Officer for re-consideration. We may observe that when the matter was before the Commissioner under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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