9911796707
TMI Blog1989 (2) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... ere pertains to the assessment year 1963-64. The original assessment for the assessment year in question was completed on March 21, 1968. This assessment was, however, later reopened under section 147(a) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), on the ground that the Income-tax Officer had reason to believe that certain income of the assessee-company chargeable to tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ember 12, 1973, the main ground urged being that no notice had been served upon it under section 143(2) of the Act and the assessment framed was, therefore, a nullity. This contention prevailed with the Tribunal an the reassessment was consequently cancelled. It is in this factual background that the following questions of law have now been referred to this court for its opinion : "(1) Whether, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f any ? In dealing with this matter, the first question that arises is with regard to the competency of the appeal filed by the assessee seeking to challenge the assessment framed by the Income-tax Officer under section 144 of the Act in the context of the facts and circumstances of the case here. The view of this court as expressed in Gopal Singh v. CIT [1968] 70 ITR 840 is clearly against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1973, could not be sustained. Counsel for the Revenue on his part sought to contend that the notice served upon the assessee by the Income-tax Officer on August 17, 1973, could be read as a notice under section 143(2) of the Act. In the alternative, the argument raised was that this was, at any rate, notice under section 142(1) of the Act, which had not been complied with by the assessee and suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... framed was contrary to law. The second question referred must, consequently, be answered in the negative, in favour of the Revenue and against the assessee. In view of this answer, the two other questions referred are rendered academic and are consequently returned unanswered. The reference is disposed of accordingly. There will, however, be no order as to costs. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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