TMI Blog1994 (3) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... . 28,500 as reduced by conveyance allowance and motor car allowance amounting to Rs. 15,000 which were exempt under s. 10(14). It came to the notice of the ITO that the assessee enjoyed certain perquisites which were not included in the return filed by him. He, therefore, issued a notice under s. 148 to the assessee requiring him to furnish his return of income. No return was filed in pursuance of the aforesaid notice. The ITO, therefore, completed the assessment ex parte determining the total income of the assessee at Rs. 81,962. 3. The proceedings under s. 147 were challenged by the assessee before the Dy. CIT(A) and the Dy. CIT(A), following the decision of his predecessor in the case of Sri P. Ranga Reddy, also an ex-Minister of Andhr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled a photo-copy of the notice under s. 148 dt. 8th Jan., 1986 issued by the ITO. Taking me through the said notice, he demonstrated that the notice nowhere points out for which assessment year it was issued. The notice, he submitted, was vague and, therefore, invalid in law. It was further submitted that this contention was raised by the assessee before the Dy. CIT(A) and this fact finds a mention in his order in the following words: "The notice under s. 148 issued to the appellant is stated to be not very clear as the assessment year was not mentioned therein." When the notice is vague, he submitted, in view of the decisions of the Supreme Court in CIT vs. Kurban Hussain Ibrahimji Mithiborwala, 1973 CTR (SC) 454 : (1971) 82 ITR 821 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of the Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of income, assessment, notice, summons or other proceeding if such return of income, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of the Act. 7. I have heard the parties and considered the rival submissions. I have also seen the original notice produced by the learned Departmental Representative and I find that it nowhere mentions the assessment year for which it was issued or intended to be issued. It is true ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entire proceedings taken by him would become void for want of jurisdiction. In the notice issued under s. 34 the ITO sought to reopen the assessment of the assessee for the asst. yr. 1948-49 but in fact he reopened the assessment of the year 1949-50. Hence, in our opinion, the High Court was right in holding that the notice in question was invalid and as such the ITO had no jurisdiction to revise the assessment of the assessee for the year 1949-50." 9. Similar is the position in the case of Nyalchand Malukchand Degli dealt with by the Gujarat High Court, wherein it was held that the notice under s. 34(1) of the Indian IT Act, 1922, to be valid, must specify with clearness and particularity the assessment year for which the assessment is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r omissions filled in. 12. In the case of P.N. Sasikumar Ors., the Kerala High Court held that where the ITO did not make it plain or clear that the notice was to assess the association of persons consisting of S and others and hence the ITO had no competence to assess the association of persons consisting of S and others and, therefore, the entire proceedings were illegal and without jurisdiction. It was further held that such a fundamental infirmity could not be called a "technical objection" or a mere irregularity and such a vital infirmity could not be cured or obliterated by reliance on s. 292B. 13. In the present case, the notice issued by the ITO did not mention for which year it was issued and, therefore, that was an invalid n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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