Law: Income Tax Act, 1922

Section: 22,22(a),(4A),23(2),34

Law: Civil Procedure Code (V of 1908)

Section: O.V,R.17

(a) Income-tax Act (XI of 1922)----Ss. 22(a), (4-A) & 23(2)--Civil Procedure Code (V of 1908), O.V, R.17--Service of notice--Service by affixture having preceded the directive of Income-tax Officer, held, rendered the service invalid in the eye of law. (b) Income-tax Act (XI of 1922)-- ---Ss. 22 (4), (4-A), 23(2) & 34--Civil Procedure Code (V of 1908), O.V, R.17--Service of notice-- Defect--Annulment or quashment of assessment when can be ordered. Under the Income-tax Act, 1922 jurisdiction to assess income was assumed either under section 22(2) or under section 34. The I.T.O could also assume jurisdiction under section 22(1) where the return ­was filed suo motu. Where the notices under section 22(2) or 34 were correctly served on the assessee, relationship of assessor and assessee was established in consequence thereof. The service of such notices had to be strictly in accordance with law as the entire superstructure of assessment was built on them. Any shortcoming in service in respect of such notices could render the assessment liable to annulment or quashment of proceedings. On the other hand notices requiring the assessee to produce books of accounts or render explanation on specific points, if not served in accordance with law will not render the entire superstructure of the assessment liable to be annulled or quashed. In such cases assessment could only be set aside. Where notices under sections 22(4-A), 22(4) and 23(2) were merely of procedural character their defective service would not render the entire superstructure of assessments as ab initio illegal 1981 P T D (Trib. ) 22 distinguished. (c) Income-tax Act (XI of 1922)- ---Ss. 22(4) (4-A), 23(2) & 34--Civil Procedure Code (V of 1908), O. V. , R.17--Where for non-compliance of notices meant for a particular date ex parte assessment is not made on that date or soon after, assessment could at best be set aside and, not annulled. 1967 P T D 189 distinguished. ORDER SIKANDAR HAYAT KHAN (MEMBER).--These two appeals on behalf of the assessee are directed against the impugned order of learned C.I.T. (Appeals) as a result of which he set aside assessments to be made de novo after providing the…

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