Law:

Section:

Section 144 of the Income-tax Act, 1961 - Best assessment - Assessment year 1960-61 - Whether before ITO can assume jurisdiction under section 144 it must record finding in first instance that there has been a non-compliance with any of various notices mentioned in section 144 - Held, yes - Assessee produced account books before ITO in compliance with notice under section 143(2) and, thereafter, case was transferred to another ITO - Successor ITO issued notice under section 131 which came back unserved - Thereafter, he completed assessment under section 144 - Whether before successor ITO could issue another notice under section 143(2), he had to be satisfied that in spite of compliance with an earlier notice under section 143(2), he could not complete assessment on basis of books of account and documents produced, but required further production by way of evidence or attendance of assessee before completing assessment - Held, yes - Whether since, there was nothing on record of instant case that successor ITO felt any such difficulty or that he considered it necessary to issue fresh notice under section 143(2), order of assessment passed by him under section 144 must be struck down as being without jurisdiction - Held, yes - Whether further since there was no finding by ITO that there had been any non-compliance with any of notices mentioned in sub-clauses (a), (b) and (c) of section 144 and only finding in order of assessment was non-compliance with a notice under section 131 which non-compliance had not been made a ground for assumption of jurisdiction under section 144, order of assessment made under section 144 had to be struck down - Held, yes FACTS After the return for the assessment year 1960-61 was filed, a notice under section 143(2) was issued which was complied with by the production of certain books of account. Thereafter, the file in the case was transferred to another Income-tax Officer. Accordingly, the case was refixed for hearing by the other Income-tax Officer giving the assessee an opportunity of being heard. A notice under section 131, was issued at the different addresses shown in the return for the personal attendance of the assessee and…

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