9911796707
TMI Blog1989 (6) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... er in the firm of Durga Dosiery having one-third share. The assessee's premises were searched on 20th Jan., 1976 and certain books of account and other documents were seized. On a scrutiny of the seized books of account the ITO came to the conclusion that the assessee had not disclosed all his transactions in his books of account. The seized books of account were not closed. On several dates it was found that the debits exceeded credits. The ITO held that the excess debits represented purchases of goods over and above what was recorded as sold. The assessee, however, did not admit that the seized books belonged to him and requested the IAC to give a direction that the excess of debits over credits amounting to ₹ 3,30,845 and ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the ITO was bound to follow the same. In any case even if a reference had to be made under s. 144B to the IAC, the absence of such a reference does not make the assessment void. At best it was an irregularity which was curable. This is the view taken by this Tribunal in ITA Nos. 4521 and 4522 (Cal)/77-78 dt. 31st March, 1979. We, therefore do not see any merit in the assessee's appeals and dismiss the same. 5. At the hearing it has been contended by Mr. Bajoria, learned Advocate for the assessee that having regard to the language of s. 144B, the provision contained therein must be held to be mandatory and since such mandatory provision have not been complied with, the assessment were null and void Accordingly, the Tribunal shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory or directory but because the provisions are procedural. When the question pertains to the jurisdiction of the Assessing Officer and the Assessing Officer acts in excess of or without jurisdiction, any assessment framed or order passed in such proceeding will be null and void. As indicated earlier, power or jurisdiction to make the assessment by the AO has not been fettered by the provision of s. 144B. The assessee gets an opportunity before this assessment is finalised to know the points which are against him. Before the assessment is completed he gets an opportunity before the IAC to make objection to the proposed assessment. The intention, as we find behind the provision of s. 144B, is to reduce the appeals providing a forum before t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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