Law:

Section:

Section 148 of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for - Assessment year 1987-88 - Originally Assessing Officer issued notice to assessee under section 148 in status of an individual in response to which assessee filed return in status of HUF - Subsequently, Assessing Officer issued proper notice addressed to 'HUF', to which assessee replied stating that return already filed be treated as return filed in status of HUF and completed assessment - Tribunal held that since notice of reassessment under section 148 was issued to assessee in status of an individual, any assessment made in capacity of HUF was without jurisdiction and non est in law - Whether since it was a clear case of mistake which was rectified to full knowledge of assessee to which they themselves replied and submitted to jurisdiction of Assessing Officer pursuant to proper notice issued under section 148, it could not be said that assessment made was without jurisdiction - Held, yes CASES REFERRED TO CIT v. K. Adinarayana Murty [1967] 65 ITR 607 (SC) [Para 9], Sewlal Daga v. CIT [1965] 55 ITR 406 (Cal.) [Para 9], ITO v. Chandi Prasad Modi [1979] 119 ITR 340 (Cal.) [Para 9] and Smt. Harbanskaur v. ITO [1993] 204 ITR 685 (Punj. & Har.) [Para 9]. R.L. Jain and Ku. V. Mandlik for the Applicant. S.C. Bagadia and D.K. Chhabra for the Respondent. ORDER A.M. Sapre, J. - This is an Income-tax Reference made at the instance of Commissioner of Income-tax under section 256(1) of Income-tax Act to this Court in R.A. No. 147/Ind/98 which arises out of an appellate order of the Tribunal, dated 21-7-2003, passed in ITA No. 5 of 2000 to answer following questions of law:- "1. Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in annulling the assessee ? 2. Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the return filed by the assessee in the status of HUF on 13-4-1989 was invalid and non est in the eyes of law?" 2. In short the case of the assessee as one can notice from the facts stated in the statement of case drawn by the Tribunal is that since the notice of…

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