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TMI Blog1976 (6) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... 353 of 1975-76. "Whether on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the cancellation of the assessment by the AAC as without jurisdiction". In as much as, in our opinion, on referable question of law arises out of the aforesaid order of the Tribunal, we decline to draw up a statement of the case and refuse to refer any question of law to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der s. 147(a) and first and an assessment on Shri Kishore Chand in his capacity as karta of his HUF and vide his order dt. 25th March, 1964 determined the total income of the HUF at Rs. 39,724 which, inter alia, included a sum of Rs. 20,000 being the market value of the aforesaid contraband opium. In the appeal against the assessment on the HUF, one of the grounds taken was that the criminal case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly to the assessee, the notice should have been issued and served before 31st March, 1969. The assessee's contention was not accepted by the ITO who completed the assessment on 13th March, 1974 under s. 144 on a total income of Rs. 32,060 which included the value of the contraband opium at Rs. 29,060. The assessment under s. 144 came to be made because the assessee did not firstly, file a return u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's income from other sources and that interest of Rs. 5,395 was wrongly imposed, were not considered. 5. Being aggrieved, the assessee came in appeal before the Tribunal. The Tribunal relying on the Punjab and Haryana High Court Judgment in Tikka Khushwant Singh held that the AAC was justified in cancelling the assessment as being without jurisdiction. The Revenue's appeal was thus dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the IT Act, 1922 had been interpreted whereas the language of s. 148 of the IT Act, 1961 was different. He further submitted that the judgment in 99 ITR 581 was on the use of expressions 'issue' and 'serve' in the WT Act. According to him, the aforesaid judgment of the Supreme Court has not finally settled to the controversy. We are unable to agree with this contention of the learned Departmental ..... X X X X Extracts X X X X X X X X Extracts X X X X
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