9911796707
TMI Blog1984 (2) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year involved is 1976- 77 for which the previous year is Dewali year. 3. Notice dt.2nd June, 1975for the payment of advance-tax under s. 210 demanding payment of tax of Rs. 3,930 on an income of Rs. 57,125 on the basis of income for the asst. yr. 1973-74 was served on the assessee. Another notice dt.28th Aug., 1975was served on the assessee asking payment of Rs. 3,927 on an income Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of revised return furnished by the assessee for the asst. yr. 1973-74. Another notice under s. 210 dt.29th Aug., 1975was issued for Rs. 3,927 on an income of Rs. 57,130 showing the basis of asst. yr. 1975-76. He admits that there was a clerical error in the notice under s. 210 dt.29th Aug., 1975in showing the basis as asst. yr. 1975-76 instead to asst. yr. 1973-74. He rejected the submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 72-73 in respect of which he had been assessed on4th March, 1975was of Rs. 39,580. Thus, the advance-tax notice dt.2nd June, 1975should have been on an income of Rs. 39,580 as assessed for asst. yr. 1972-73 and not otherwise. As the ITO issued the advance-tax notice dt.2nd June, 1975on the basis of income shown in the revised return for the asst. yr. 1973-74 at Rs. 57,125 filed on17th Sept., 1973. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused through the paperbook filed of 5 pages. The first advance-tax notice dt.2nd June, 1975should have been issued on the basis of the income of Rs. 39,580 determined on4th March, 1975in regular assessment for the asst. yr. 1972-73. But it was issued on the basis of income shown in the revised return filed by the assessee for the asst. yr. 1973-74 on17th Sept., 1973. Hence the notice is clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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