9911796707
TMI Blog1982 (8) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... der. Accordingly, he rectified the assessment which resulted in enhancement of the assessment, in views of the fact that the ITO withdrew the deduction of Rs. 2,695 as income resulting in a loss and Rs. 3,569 paid on account of brokerage allowed in the earlier year. In appeal, the action of the ITO was challenged, but of no use to the assessee since the CIT(A) dismissed the appeal of the assessee. 3. The assessee being further aggrieved has preferred this appeal. Shri M.N. Joshi, ld. counsel for the assessee, in support of the appeal, contends inter alia, that no specific notice under s. 154 of the Act is issued to the assessee. He relies on the paper book containing 1 to 20 pages. On the other hand, Shri D.R. Chawla, ld. Deptl. Rep. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are detailed below shod be withdrawn, and to show this cause, the ITO must fix the definite date, time and place for the appearance of the assessee before him. If the assessee did not appear before the ITO either in person or through his representative, then, the ITO is at liberty to pass ex parte order under s. 154, but he cannot do so if the notice issued is not specific and definite as is stated above. 6. We have gone through the notice as issued by the ITO as stated above, but this notice did not show that the ITO has informed the assessee that why an action under 154 should not be taken in the case of the assessee for the year under consideration in respect of the allowances made to the assessee on the items stated in the notice and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing an order under s. 154 of the Act. 7. Therefore, in view of our above discussions and reasons thereto, we hold that notice as required under s. 154(3) of the Act is not issued on the assessee and as such the proceedings under s. 154 of the Act are invalid or voidable. Accordingly, we quash the order of the authorities below on this issue and send back the case to the file of the ITO to decide it afresh on issuing specific and proper notice on the assessee as stated above. Since we have allowed the appeal on the preliminary issue and as such we do not want to decide the other issues raised in this appeal, which are to be determined by the ITO on hearing the assessee, after issuance of specific and definite notice as stated above for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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