TMI Blog2005 (2) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... he Income-tax Act, 1961 (for short, the Act ), the Income-tax Appellate Tribunal (for short, the Tribunal ) has referred the following question of law for the opinion of this Court :- Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in confirming the order of the learned Deputy Commissioner of Income-tax (Appeals), who cancelled the assessment made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee to the Departmental Valuation Officer. After considering the report of Departmental Valuation Officer, the Assessing Officer vide his order dated 30-3-1988 re-assessed the income of assessee at ₹ 94,670. The Deputy Commissioner of Income-tax (Appeals), Rohtak set aside the re-assessment on the ground that mere change of opinion by the Assessing Officer was not sufficient for invok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the various judgments of the Supreme Court and different High Courts laid down the following propositions :- The scope and effect of section 147 as substituted with effect from April 1, 1989, by the Direct Tax Laws (Amendment) Act, 1987, and subsequently amended by the Direct Tax Laws (Amendment) Act, 1989, with effect from April 1, 1989, as also of sections 148 to 152 have been elaborated i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder has been passed on application of mind. It is well known that a presumption can also be raised to the effect that in terms of clause (e) of section 114 of the Indian Evidence Act, 1872, judicial and official acts have been regularly performed. If it be held that an order which has been passed purportedly without application of mind would itself confer jurisdiction upon the Assessing Officer t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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