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TMI Blog1990 (10) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 36 of the Act accompanied by the demand notices in accordance with such order. It suffices for us to state that, in the case of B. D. Basavaraj the petitioner in Writ Petitions Nos. 10945 to 10947 of 1982--the assessment years in question are 1976-77 to 1979-80 and in the case of B. D. Viswanath--the petitioner in Writ Petitions Nos. 10948 to 10951 of 1982--the assessment years are 1976-77 to 1980-81. In the course of the arguments before us, learned counsel, Sri Shivaram, has not pressed his challenge to the validity of rule 9(c) as the same has already been upheld to be valid by this court in E. M. V. Muthappan v. Agrl. ITO [1990] 184 ITR 161 ; [1989] ILR 4 Kar 3517. Therefore, what remains for our consideration is to see wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the principal officer thereof, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 18 and may proceed to assess or reassess such income and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that sub-section : Provided that the tax shall be charged at the rate at which it would have been charged if such income had not escaped assessment or full assessment, as the case may be : Provided further that, in computing the period of limitation for assessment or reassessment under this section, the time during which the assessment has been deferred on account of any stay order granted by any court or other authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en explained except in the decision of V. Jaganmohan Rao V. CIT/EPT [1970] 75 ITR 373 (SC). Ramaswami J., as he then was, speaking for the Bench consisting of Acting Chief Justice J. C. Shah, himself and Justice A. N. Grover, held, the need for a fresh return in all cases covered by section 34 of the Income-tax Act (which is in pari materia to section 36 of the Act) observed as follows (at p. 380) " Section 34 in terms states that once the Income-tax Officer decides to reopen the assessment he could do so within the period prescribed by serving on the person liable to pay tax a notice containing all or any of the requirements which may be included in a notice under section 22(2) and may proceed to assess or reassess such income, profits o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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