TMI Blog1986 (1) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... ices were illegal and void ? " The assessee, Bibhuti Bhusan Mallick, is assessed as a Hindu undivided family. The Income-tax Officer sought to reopen the assessments for the years 1959-60 and 1960-61 under section 147(a) of the Act. He issued notices under section 148 of the Act in the name of Panchanan Mallick and Bibhuti Bhusan Mallick for both the years. Pursuant thereto, returns were thereafter filed by the assessee who took objection to the validity of the notices and the procedure of reopening contending, inter alia, that notices were not issued in the proper nomenclature of the assessee, viz., " Bibhuti Bhusan Mallick ", and that the sanction of the Commissioner for reopening the assessments was also not obtained in the proper na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the karta of the notice did not cure the lacuna and the reassessments were invalid. In the other appeal against the assessment for the year 1960-61, another Appellate Assistant Commissioner took a contrary view and held that since the assessment for a subsequent assessment year 1962-63 was made in the name of Panchanan Mallick and Bibhuti Bhusan Mallick, registered firm, whose address was the same as that of the Hindu undivided family which continued to be assessed at the same address up to 1961-62, the notice under section 148 issued in the name of Panchanan Mallick and Bibhuti Bhusan Mallick and the return filed in the correct name, i.e., Bibhuti Bhusan Mallick, duly signed by the karta of the Hindu undivided family, were valid and le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the validity of the reassessment under section 147 and if the notices were held to be invalid, the assessment proceedings, in their entirety, would be void and illegal. Notices under section 148 for both the years were issued in the name of Panchanan Mallick and Bibhuti Bhusan Mallick and the sanction of the Commissioner was also obtained to reopen the assessment of the assessee described in that name. The said name was admittedly not the correct name of the assessee and the notices were, therefore, bad and illegal. The fact that the assessee had filed returns in pursuance of such invalid notices would not render the assessments made on the basis of such returns valid in law. The entire proceedings were invalid and void. The sanction o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f an assessee as " individual " instead of its real status of a Hindu undivided family. This was held to be illegal and without jurisdiction by the Supreme Court and it was observed that the Income-tax Officer could not have validly acted on the return filed by the assessee pursuant to an illegal and invalid notice, notwithstanding that the return was made in the status of a Hindu undivided family since such assessment made on such a return would also be invalid as all proceedings taken under such notice would be ultra vires and without jurisdiction. In Sewlal Daga's case [1965] 55 ITR 406, Division Bench of this court found that a notice for reassessment was served on the son of the assessee, Chandrabhan Johurmull, misdescribing the name o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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