9911796707
TMI Blog1972 (8) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the assessment year, certain depreciation allowances on the assets of the petitioner were allowed. The said order of assessment was rectified by the respondent in exercise of the powers vested under section 37 of the Act by his order dated May 28, 1971 The said order has been challenged in this writ petition on several grounds. One of the grounds was that the petitioner was not afforded an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 37 of the Act by his order dated May 28, 1971 The said order has been challenged in this writ petition on several grounds. One of the grounds was that the petitioner was not afforded an opportunity of being heard before making an order of rectification. The second ground was that the view of the law taken by the respondent with regard to the allowance of initial depreciation is patently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could not have appeared on a future date unless a date was fixed for that purpose. Further, the notice that was issued in the instant case lacks the essential particulars of the alleged error. The assessee must be put on notice of the case he has to meet. Without notice of the case of the department, how can the assessee meet the case ? The notice dated January 18, 1971, reads thus : NOTICE Und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to appear on the above said date, orders will be passed as per law without further notice. Sd/- Agricultural Income-tax Officer, Hassan." It is relevant to state that once an assessment order has become final, the burden is on the department to show that it suffers from an error apparent on the face of the record and, therefore, requires rectification. The notice proposing to make the rectifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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