Law:

Section:

Section 147, read with sections 142, 144 and 153, of the Income-tax Act, 1961 - Income escaping assessment - position prior to 1-4-1989 - Assessment years 1962-63 - On basis of material collected by ITO, consecutive notices under section 148 were issued to assessee during June, 1967 - Appellant refused to receive notices - A fresh notice was issued on 17-9-1967 calling upon assessee to produce his books of account - Appellant again refused to take delivery - In view of non-cooperation of assessee ITO completed assessment under section 144 on 14-8-1968 - Whether since impugned order was an order under section 147 read with section 144, in respect of such matter, assessment could be completed within time limit provided under section 153(2) - Held, yes - Whether of natural justice assessee was not given proper opportunity to rebut that materials collected by ITO - Held, yes FACTS The appellant assessee had never submitted his return of income. The ITO made local enquiries and on the basis of material so collected issued a notice under section 148 to him for the assessment year 1962-63. Another notice under section 139 (2) was issued for the assessment year 1966-67. Both these notices were sent per registered post acknowledgement due in one envelope. The envelope was returned to the ITO with the endorsement 'Refused to take'. On 21-6-1967, fresh notice were issued under section 142(1) of the Act, Again, the registered cover was returned with an endorsement about the refusal of the same. On 17-9-1967, fresh notices under section 142 were sent calling upon the appellant to produce his account on 27-9-1967. The appellant to refused to take delivery of this also. In view of the non-co-operative attitude of the appellant, the ITO by his order dated 14-8-1968, made the assessment under section 144 of the Act, with regard to both these years. The appellant filed revision petition under section 264(3) which were rejected. The writ filed was also dismissed. On instant appeal, it was contended that (i) the assessment order for the assessment year 1962-63 could not be passed after the expiry of four years from the close of the assessment year as provided under section…

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