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TMI Blog1963 (10) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, if any? (iii) Did the filing of the return as directed in the notice amount to a waiver of any defect in the notice? Proceedings for the assessment of the petitioner for the assessment year 1361 Fasli were taken, and it was held that he was not liable to assessment, the taxable income being below the limit mentioned in section 4 of the Act. Subsequently, upon assessment proceedings being completed for the assessment year 1360 Fasli, it was found that certain further income was liable to be assessed in the hands of the assessee for 1361 Fasli. A notice, purporting to be under section 25 of the Act, was issued on June 14, 1954, calling upon the assessee to appear on the next day and to submit a return. An assessment order under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Question No. 1 calls for a decision on the point whether the notice of June 14, 1954, requiring the assessee to file a return the next day satisfies the provisions of section 25. For the assessee it is contended that the notice under section 25 must contain the requirements which may be included in a notice under section 15(3), and that one of these requirements essential to the validity of the notice is that it must specify a period not less than thirty days for filing the return, and since this period has not been specified, the notice is not a notice in accordance with section 25. Learned counsel for the State, however, urges that the specification of the period for furnishing the return is not a requirement which must be includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egislature that the return is required to be filed within a definite period, and accordingly a duty is cast upon the assessing authority to specify such period in the notice calling for the return. The notice must not merely require an assessee to furnish a return. It must require an assessee to furnish a return within a specified period, that period being not less than thirty days. It is only then a notice containing the requirements of section 15(3). The notice issued on July 14, 1954, requiring the assessee to file a return on the next day is not a notice containing the requirements of a notice under section 15(3) and, therefore, it is not a notice issued in accordance with the provisions of section 25 of the Act. Our answer to questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee on June 20, 1955, must be held to be illegal. Our answer to question No. 2 is, therefore, in the affirmative. Question No. 3 raises the point whether the filing of the return by the assessee in accordance with the direction contained in the notice amounts to a waiver of any defect in the notice. It was strenuously contended by learned counsel for the assessee that an objection to the validity of the notice under section 25 cannot be waived, while it was contended with equal vehemence on behalf of the State that such objection could be waived. In our judgment, it does not appear necessary to decide the question whether an objection to the notice under section 25 could or could not be waived. It is sufficient to point out that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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