9911796707
TMI Blog1979 (11) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... 43(3) of the I.T. Act, 1961 (hereinafter referred to as " the Act The order of the ITO was confirmed in the appeals preferred by the petitioner to the AAC and the Income-tax Appellate Tribunal. On March 13, 1975, the petitioner received a notice (annex. E) under s. 148 of the Act for reopening of the assessment for the year 1973-74, under s. 147(a) of the Act. The petitioner objected to the issuance of the said notice on June 26 , 1975, and also filed return under protest in pursuance of the said notice. The objections of the assessee were not decided by the ITO, A-Ward, Indore, and the case was transferred to the ITO, B-Ward, Indore. The petitioner repeated his objections before the ITO, B-Ward, on July 20, 1978, and also challenged his ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings and the draft order sent to him on the ground that the ITO had no jurisdiction to issue notice under s. 148 of the Act purporting to be under s. 147(a) thereof and that in reassessment proceeedings under s. 147 of the Act a draft order under s. 144B of the Act is not contemplated and, therefore, the draft order is illegal. It was further stated that all the material facts were disclosed by the assessee and that from the record it cannot be said that the assessee had failed to disclose primary facts which he was required to do under the Act. It was further contended that all the requisite information was with the ITO who made the original assessment for the year 1962-63 and onwards and on account of a mere change of opinion the ITO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . R-4 filed by the respondents. They are reproduced below: " It is observed from the record that in the assessment year 1962-63, M/s. S. R. Kalani (HUF) claimed partial partition by virtue of the deed of family arrangement dated 17-8-1961. Smt. Badamibai Kalani, mother of S. R. Kalani, karta, separated from the HUF on receipt of Rs. 1,00,000. The claim for partial partition was rejected by the ITO on investigations made. He held that the alleged family arrangement w.e.f. 17-8-1961 was an afterthought. The claim for partial partition of the HUF was, accordingly, rejected and also confirmed by the AAC in appeal. A sum of Rs. 1,00,000 allegedly transferred by the HUF to Smt. Badamibai Kalani thus continued, to belong to the HUF only. Smt. Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deserves to be dismissed on this ground also. The learned counsel for the petitioner contended that after the notice was issued the petitioner raised objections before the ITO and the case was transferred from one officer to another without deciding the objections which were repeated from time to time and that the ITO also did not disclose the reasons for initiating proceedings under s. 147 of the Act although he was requested to do so by the petitioner and that the draft order under s. 144B of the Act was passed on February 22, 1979, and was received by the petitioner on March 12, 1979, and that the petitioner also raised objections to the draft order which were forwarded by the ITO to the IAC and that the IAC passed an order on August 18, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the matter, we do not think it necessary to decide in this petition the further contentions of the learned counsel for the petitioner that the ITO committed an error of law in passing a draft order under s. 144B of the Act because according to him the provisions of s. 144B of the Act are applicable only to an original assessment and not to an assessment under s. 147 of the Act. The petitioner, if occasion arises, shall have an opportunity to, raise the said objections in appeal from the order of assessment that may be passed in the case. As a result of the discussion aforesaid this petition fails and is dismissed with costs. Counsel's fee Rs. 200, if certified. The outstanding amount of security deposit after deduction of the costs awar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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