1996 (7) TMI 31

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..... this revision case is taken up, after hearing learned counsel for both sides for decision. This relates to the provisions of section 35 of the Agricultural Income-tax Act, 1950, with regard to the assessment year 1973-74. The proceedings are initiated with regard to the escapement of assessment under section 35 of the said Act. The provision of section 35(1) of the Act deals with the situati .....

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..... taken to save limitation expiring on March 31, 1980. This is obviously out of limitation. The crucial question is as to whether the relevant date would be the date of issue or the date of service. The statutory provision--section 35(1) is abundantly clear that the notice is required to be served on the person liable to pay tax which is wholly different from the date of issuance. The statutory p .....

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..... e to the understanding of the expression "issued" in the context of the requirement of its actual service on the assessee if found beyond the limit prescribed the proceedings get termed as void ab initio. For the above reasons the revision case succeeds. The impugned order (annexure "A3") dated August 9, 1994, gets quashed and set aside and in its turn the order of the first appellate authority- .....

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