9911796707
TMI Blog1989 (8) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... ent years 1980-81, 1981-82 and 1982-83, the petitioner was allegedly assessed in terms of section 147 of the said Act. According to the petitioner, notices under section 148 of the Act were issued on April 16, 1983, which were served on the petitioner on May 17, 1983, and in compliance thereof, the petitioner submitted his returns in respect of the aforementioned assessment years on March 6, 1984. By order dated November 19, 1984, the Income-tax Officer, Ward-A, Income-tax Circle-I, Dhanbad (respondent No. 1), completed the assessment proceedings and passed assessment orders for the aforementioned assessment years which are contained in annexures 1 and 1 /B in respect of the assessment years 1980-81 and 1982-83 and it has been mentioned t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d section 271 of the Income-tax Act only in the event an assessee is subjected to a regular assessment and not to an assessment under section 147 thereof. According to learned counsel, this would be clear from a subsequent amendment brought in the Act with effect from April 1, 1985, as a result whereof the assessment made under section 147 of the said Act has also been brought within the mischief of the aforementioned provision. Learned counsel, in this connection, has placed strong reliance upon a judgment of the Karnataka High Court in Charles D' Souza v. CIT [1984] 147 ITR 694 (Kar). Reliance has also been placed upon a Division Bench decision of this court in CIT v. Ram Chandra Singh [1976] 104 ITR 77. Learned counsel next submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 148 of the Act. According to the respondents, the petitioner did not file any return in terms of sections 139(1) and 139(4) of the Income-tax Act. Section 147 of the Act postulates assessment or reassessment in a case of escaped assessment. Evidently the instant case is one falling under section 147 of the Income-tax Act inasmuch as the assessee filed his return for the first time pursuant to notices under section 148 of the Act. From plain reading of the orders of assessment as contained in annexure 1 series to the writ application, it is evident that the petitioner was assessed under section 143(3) read with section 147 of the Act. However, it appears from the original records produced before me that before the orders of asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o other option to initiate an assessment proceeding by issuance of a notice under section 148 of the Act. In CIT v. Padma Timber Depot [1988] 169 ITR 646 (AP), after taking into consideration various decisions, the Andhra Pradesh High Court held that an assessment under section 143(3) read with section 147 of the Act cannot be regarded as a regular assessment. In the said case, the Andhra Pradesh High Court took into consideration the decision of a Division Bench of this court in CIT v. Ram Chandra Singh [1976] 104 ITR 77. So far as the assessment order in relation to the assessment year 1981-82 is concerned, it is true that from the order of assessment it appears that the said assessment was done only under section 143(3) of the Act, but f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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