9911796707
TMI Blog1990 (9) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal") has referred the following question of law for the decision of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law and in fact in confirming the order of the Appellate Assistant Commissioner cancelling the assessment ?" The respondent is an assessee to income-tax. We are concerned with the assessment year 1970-71. The original asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d after March 31, 1979. It was held that the proceedings are ab initio invalid. The assessment made in pursuance of the said notice was cancelled. It is, thereafter, at the instance of the Revenue, that the question of law, formulated hereinabove, was referred by the Tribunal for the decision of this court. We heard counsel. In R. K. Upadhyaya v. Shanabhai P. Patel [1987] 166 ITR 163, the Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t it is sufficient if the notice is issued on or before March 31, 1979. So, we have to hold that the assessment made in this case is not ab initio void. We answer the question referred to this court in the negative, against the assessee and in favour of the Revenue. A copy of this judgment under the seal of this court and the signature of the Registrar will be forwarded to the Income-tax Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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