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TMI Blog1998 (3) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... --By this application made under section 256(2) of the Income-tax Act, 1961, the assessee requires us to direct the Income-tax Appellate Tribunal to draw up a statement of the case and refer the following questions for the opinion of this court : "1. Whether the Tribunal was right in not annulling the assessment ? 2. Whether the Tribunal was right in thinking that the fit order to be passed is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder : "The case was posted for hearing. Sri. Zacharia, the assessee's representative appeared and the case was discussed with him." The assessee further carried the dispute in appeal contending that the aforesaid observations are factually incorrect, inasmuch as none appeared on behalf of the assessee before the Assessing Officer and the matter was not discussed with any representative of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng was legally vitiated. The Supreme Court, therefore, held that the assessment proceeding does not cease to be a proceeding under the Act merely by reason of want of notice and it would be a proceeding liable to be challenged and corrected. In Guduthur Bros. v. ITO [1960] 40 ITR 298, the Supreme Court, almost in the same factual background, held that the Income-tax Officer had jurisdiction to co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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