TMI Blog1981 (12) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been heard together and are being disposed of by a common order. 2. The main contentions in these appeals are against levy of interest for non-payment of tax and the valuation of jewellery by the WTO, which according to the assessee, is excessive. However, in all these appeals a preliminary objection has been taken by way of grounds of appeal, to the effect that neither the assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee. The WTO, also, has not made any attempt to get any certificate from the postal authorities that the notices have been served on her. In the circumstances, when the assessee has categorically stated that she has not received the assessment orders and the notices of demand, there is no material for disbelieving her statement to that effect. In fact, even for filing the appeals before the AAC, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been done, there is an illegality supervening after the order of assessment has been passed by the WTO. However, in the light of the decision of the Supreme Court in Guduthur Bros. v. ITO [1960] 40 ITR 298, the matter will be restored to the point at which such illegality has supervened, namely, the stage at which the assessment orders have been passed by the WTO. He will serve copies of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. In the light of the above directions, we are not, for the present, going into the ground with regard to the valuation of jewellery. As far as the charging of interest for non-payment of tax is concerned, it would follow that as there has been no proper service of the notice of demand, in the first instance, it could not be said that there was any default on the part of the assessee in the pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
