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TMI Blog1990 (11) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. When a notice issued under section 20(3) of the Act, however, was received by the petitioner, he appeared with a petition praying for recall of the best judgment assessment on the ground, inter alia, that his Karwari was under eye medical treatment and, therefore, the return of income was not filed within time. The said application found favour with the taxing officer, who recorded as follows : "In the absence of the karwari who was managing the lands, the contention of the assessee that he was unable to prepare the return is found reasonable. Further, as he was under treatment when the notice was served to appear for enquiry and the notice under section 20(3) to impose penalty, it is learnt that the assessee was physically un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le on suo motu revision and a show-cause notice was issued in this office SMRP. Nos. 24 and 25 of 1977-Al, dated July 16, 1977 and served on the adheenakartha on July 30, 1977 to show cause as to why the above four orders should not be set aside within 15 days from the date of the receipt of the notice. The assessee did not respond to the notice so far. The case was posted for hearing on October 12, 1977, at Madras. The notice of hearing was also served on the adheenakartha on October 3, 1977. He did not also appear on the date of hearing. Hence, an ex parte order is passed on materials available on record." Coming to the merits, the Commissioner has found that the assessment records reveal that the statutory notices under section 16(2) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided to interfere with an order passed on November 12, 1974, on October 19, 1977, and that too, on the ground that, in his opinion, the cause shown by the petitioner for recall of the best judgment assessment order was not sustainable. The Agricultural Income-tax Officer who had examined the sufficiency or otherwise of the cause found merit in the cause shown, in the sense that he accepted the plea that the notices were served and the assessee was obliged to submit his return, but some enquiries revealed that there had been some sort of exemption ordered under section 4(b) of the Act and a fresh return was needed in view of the amendment by Act 4 of 1973, but the assessee was unable to prepare the return because his karwari was ill. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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