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TMI Blog2013 (9) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... y appearing for the income tax department. No one appears for the assessee. In this reference made by the Commissioner of Income Tax, Kanpur arising out of order of the Income Tax Appellate Tribunal for the assessment year 1980-81 in ITA No.1371 (Alld) of 1989 being Reference No.93 (Alld) of 1992 following question of law has been referred for consideration of the Court:- "Whether on the facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 55 of the I.T. Act. Against the order of AAC, the department and the assessee both filed appeal before the Income Tax Appellate Tribunal (ITAT). The ITAT vide its consolidated order dated 15.5.1985 in ITA Nos.1753 to 1758, 1767, 1810 (Alld.)/1984 confirmed the order of AAC cancelling the assessment under Section 143 (3) (b), and observed that it was not necessary for the Tribunal to go into the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a valid assessment owing to some lacuna other than that attributable to the assessing authorities, notwithstanding the chargeability of income to the tax, it would be a case of chargeable income escaping assessment and not a case of mere non-assessment of income tax. The proceedings for assessment in the present case have failed to result in a valid assessment by virtue of a legal lacuna viz. t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) was set aside by the AAC. The order under Section 143 (1) cannot be said to have merged in the order under Section 143 (3) (b) after it was set aside. If as a result of setting aside the order the income has escaped assessment, a notice under Section 155 could be issued for amendment of the order. The powers under Section 155 (1) may be used in a case of completed assessment of the shares for d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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