9911796707
TMI Blog2004 (4) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... uch return was filed on July 4, 1974. According to the appellant, assessment could have been made but was not made within March 18, 1976 and, therefore, the Income-tax Officer ceased to have jurisdiction to make any assessment. The assessee was served with a notice dated August 28, 1977, calling upon him to show cause why a penalty should not be levied on him under section 140A(3) of the Income-tax Act. The reason for such notice is stated to be that the tax payable by the assessee on self-assessment as required under law has not been paid by the assessee. The assessee was also served with another notice dated October 5, 1977, under section 274 read with section 271 of the Income-tax Act calling upon the assessee to appear before the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erference by this court. In support of the said submissions, it was contended by Ms. Chandrima Bhattacharjee that there are no proceedings which can be said to be pending before the Income-tax Officer to confer jurisdiction on him to issue the impugned notice. The bar of limitation under section 153(1)(c) is attracted and, therefore, the impugned notice is wholly without jurisdiction. It was elaborated by Ms. Bhattacharjee that it is only in the course of assessment proceedings that the Income-tax Officer could have come to the conclusion that the assessee was guilty of the offence contemplated under section 271(1)(c) of the Act. As there are no proceedings for assessment pending before the Income-tax Officer relevant to the assessment year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to clarify certain points in support of his return with accounts and documents. Mr. Nizamuddin referring to paragraph 14 of the affidavit-in-opposition submitted that the assessee's advocate appeared at the hearing and took adjournment to produce evidence in support of the return and in support of such assurance prayed for adjournment. It was, therefore, submitted that the assessment proceedings were pending on the said dates and the question of bar of limitation does not arise. It was strenuously urged that the period of limitation in the case on hand is eight years for completing the assessment and reliance is placed on section 153(1)(b) of the Income-tax Act by learned counsel for the Revenue. Having heard learned counsel for the respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, we are persuaded to the view that we have taken as above for the reason that the contentions raised have not been dealt with in the judgment under appeal. The proper course, in our considered view, therefore, would be to relegate the assessee to show cause before the Assessing Officer. Accordingly, we direct that the respondent-Assessing Officer shall afford the assessee an opportunity of hearing and dispose of the matter in accordance with law and in compliance with the principles of natural justice. All questions are accordingly kept open. It shall be open to the appellant-assessee to raise all such defences of fact and law as are open to him in law and for the Assessing Officer to consider the same in accordance with law uninfl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
