9911796707
TMI Blog1984 (8) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... come of the respondent who did not respond to any of the notices issued. The respondent-assessee moved the Agrl. ITO with an application under s. 21 of the Act with an affidavit and medical certificate for cancellation of the said assessment orders. In the affidavit in support of that application, he has stated that he was suffering from diabetes and blood pressure since a very long time and, therefore, could not attend the office punctually nor able to comply with the terms of notices issued to him. The Agrl. ITO dismissed the application disbelieving the averments of the respondent with an observation that he had no mind to co-operate with the Department and he was given enough time to file return. Consequent on the dismissal of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered is whether the respondent has right of appeal against an order under s. 21 of the Act. In order to appreciate the contention, it is necessary to refer to the relevant provisions of the Act. Section 19 provides for assessment of income. Section 19(4) provides for making assessment if any person fails to make a return under sub-s. (1) or (2) of s. 18 or fails to comply with all the terms of a notice issued under sub-s. (4) of s. 18 or under sub-s. (2) thereof. The Agrl. ITO in such an event could make an assessment to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment. Section 21 provides the procedure for cancellation of assessment made under s. 19(4). "Section 21. Cancell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment or order : Provided that no appeal shall lie in respect of an assessment made tinder subsection (4) of section 19. " This section confers a right of appeal on any assessee who objects to the amount of income assessed under s. 19, or denies his liability to be assessed under the Act. It also provides for an appeal against any order under any of the sections, viz., ss. 22, 26, 29, 30 and 42, made by the Agrl. ITO. It, however, expressly bars an appeal against an assessment made under s. 19(4). Mr. Katageri, learned counsel for the respondent, urged that since the respondent is denying his liability to be assessed under the Act, he must be held to have a right of appeal under s. 32. The Supreme Court in CIT v. Kanpur Coal Syn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goes, but not the liability to be assessed. Then there would be a fresh assessment under s. 19 by the Agrl. ITO. The denial of liability 'to be assessed under the Act cannot obviously be one of the questions to be raised or examined in the appeal against an order under s. 21 assuming that such an appeal is maintainable. Mr. Katageri next urged that when the Agri. ITO refuses to cancel the order of assessment made under s. 19(4), then that assessment would be a liability against the assessee and that liability can be avoided only by filing an appeal under s. 32. We could have accepted this contention but for the bar imposed by s. 32. If the application under s. 21 is rejected, the assessment made tinder s. 19(4), no doubt, remains undistu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
