9911796707
TMI Blog1997 (8) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... petition under section 256(2) of the Income-tax Act, 1961, (hereinafter referred to as the Act ), for issuance of a mandamus directing the Income-tax Appellate Tribunal, Amritsar (hereinafter referred to as the Tribunal), to refer the following two questions of law along with the statement of the case to this court for its opinion, which arise from ITA No. 349/ASR of 1991 decided by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1982. The said return was treated as non est by the Income-tax Officer. On March 18, 1985, notice under section 147/148 was issued to the assessee on the ground that certain income had escaped assessment. This notice was served on the assessee on the same date. The status of the assessee, whether a Hindu undivided family or individual, was not mentioned in the notice. The assessee did not file h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the assessee and return was filed on February 21, 1989, in the status of an individual. The Income-tax Officer framed the best judgment assessment under section 144 in the status of a Hindu undivided family and determined the taxable income at ₹ 44,700. This order was affirmed in appeal by the Deputy Commissioner of Income-tax (Appeals) on December 11, 1990. The assessee filed an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e return had to be filed; he further argued that even if there was a defect, the same stood cured by the applicability of section 292B of the Act. After going through the order of the Tribunal, we are of the opinion that in the facts and circumstances of the case, the Tribunal erred in declining to refer the questions claimed by the Revenue to this court for its opinion. Instead of two question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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