9911796707
TMI Blog1974 (11) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned as "Lala Gopi Chand Dallal, Railway Road, Rohtak" while the status is mentioned as Hindu undivided family. Against these orders, the petitioner filed appeals which were accepted in part by the Appellate Assistant Commissioner of Income-tax on May 13, 1950. The Appellate Assistant Commissioner allowed reduction in the income of the petitioner by Rs. 9,000 for the year 1946-47 and Rs. 1,200 for the year 1947-48. He also held that the status of the petitioner was that of an individual and not Hindu undivided family. He, therefore, ordered that the status shall be changed to that of an individual. Against the orders of the Appellate Assistant Commissioner in all the three appeals, the petitioner filed appeals before the Income-tax Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Commissioner of Income-tax and the Income-tax Appellate Tribunal, and hence no certificate for the recovery of the amount could be issued to the Collector under section 46(2) of that Act. 2. That in view of the appellate orders, the earlier orders, notices of demand and recovery certificates issued by the Income-tax Officer must be taken to have been superseded and attachments made in pursuance of the recovery certificates, already issued, must be deemed to have ceased with effect from the date of the appellate orders. Consequently, the order of the Collector and the threat of arrest are void and without jurisdiction. 3. That a certificate could be forwarded under section 46(2) of the Income-tax Act, 1922, to the Collector for reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, and any appeal or other proceedings is filed or taken in respect of such Government dues, then ,........ (b) where such Government dues are reduced in such appeal or proceeding,- (i) it shall not be necessary for the taxing authority to serve upon the assessee a fresh notice of demand ; (ii) the taxing authority shall give intimation of the fact of such reduction to the assessee, and where a certificate has been issued to the Tax Recovery Officer for the recovery of such amount, also to that officer ; (iii) any proceedings initiated on the basis of the notice or notices of demand served upon the assessee before the disposal of such appeal or proceeding may be continued in relation to the amount so reduced from the stage at w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t were validated. When the original notices of demand were issued to the petitioner, they were in accordance with the assessment orders passed by the Income-tax Officer. As I have pointed out above, in those orders, the assessee was described as "Lala Gopi Chand Dallal, Railway Road, Rohtak", while the status was described as "Hindu undivided family". That status was changed to "individual" by the Appellate Assistant Commissioner in appeal and no direction was issued to pass fresh assessment orders on the petitioner in the status of "individual". The orders already passed by the Income-tax Officer were maintained with the reduction allowed by the Appellate Assistant Commissioner, as if they had been passed in the status of an individual. Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by him was not issued to him as was required under clause (ii) of section 3(1)(b). In my opinion, this requirement is for the future and not for the proceedings that had been taken before the Validating Act came into force, since this provision did not exist prior thereto. It has been stated in the return filed by the respondents that the intimation of the reduction in the amount of income-tax was given to the Tax Recovery Officer informing him to recover the reduced amount. The object of sections 3(1)(c) and 5 of the Validating Act is to validate all the proceedings for recovery taken against the assessee in default before its enforcement and since the proceedings for recovery of the tax had been taken against the petitioner before that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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