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TMI Blog1987 (10) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... building as shown by the assessee and estimated by the departmental valuer." 2. In this case, the return of income was filed on 26th July, 1978 declaring an income of Rs. 9,810. The accounting year shown in the assessment order is S.Y. 2037 and the status adopted for the purpose of assessment is AOP as declared in the return. The AOP consists of three co-owners and derives income by way of ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the members are as under: 1. Mrs. Laxmiben Popatlal Mehta 1/3 15,703 2. Mrs. Valuben Shantilal Mehta 1/3 15,703 3. Mrs. Kanchanben Ramniklal 1/3 15,704 47,110 Bhuj-Kutch Dt. 30th March, 1984 Sd/-(S.M. Dube) ITO, Wd/ A, Bhuj. Issue penalty notice for concealment of income and also for inaccurate part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions in writing as also Xerox copy of one bill in respect of the construction material, which was the subject matter of controversy. 5. We have gone through the orders passed by the authorities below and have also considered the submissions. We fail to understand how an assessment is made on the basis of a return of income erroneously filed by whosoever concerned under the misconception ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question of any representative assessment. Therefore, the return of income even if filed should have been treated as non-est and should not have been acted upon. The assessment made on the basis of such return is null and void ab initio. Therefore, no addition can be sustained on the basis of so-called assessment as is done in this case. Therefore, in effect the decision taken by the AAC directing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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