1967 (1) TMI 23

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..... consequent to that notice were without jurisdiction - - - - - Dated:- 16-1-1967 - Judge(s) : R. S. PATHAK. JUDGMENT For the assessment year 1961-62, the petitioner filed a return of his income of the relevant previous year in consequence of a notice under section 22(2) of the Income-tax Act, 1922. The return was filed on January 10, 1962. Subsequently, on February 6, 1962, the petitioner .....

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..... equent thereto. The assessment order was made under section 144 on the ground that the petitioner had failed to comply with the notice under section 148. A notice was also issued to the petitioner to show cause why a penalty should not be imposed for non-compliance with the notice under section 148. The petitioner applies for certiorari. Now the original assessment proceedings upon the return fi .....

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..... without jurisdiction. The notice under section 148 being without jurisdiction, there is no case for the imposition of a penalty for the failure to comply with such notice. The petitioner is, therefore, entitled to succeed. It was pointed out on behalf of the respondent that an alternative remedy was available to the petitioner by way of appeal against the assessment order. In my opinion, when t .....

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