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1958 (3) TMI 75 - ANDHRA PRADESH HIGH COURT

1958 (3) TMI 75 - ANDHRA PRADESH HIGH COURT - [1959] 35 ITR 673 AP - Dated:- 19-3-1958 - SATYANARAYANA RAJU, J. ORDER 1. This is an application for the issue of a writ of prohibition restraining the Income-Tax Officer, Vijayawada, from making a de novo assessment. 2. In order to appreciate the contentions raised in this petition, it is necessary to state the material facts. The petitioner is a firm consisting of five partners and carrying on commission and other kinds of business at Vijayawada. .....

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come-tax who by his order dated the 17th September, 1954, set aside the assessment and directed the Income-tax Officer to receive a duplicate application for registration from the petitioner and to deal with it according to law. By the time the appeal was disposed of, the officer who made the assessment was succeeded by another. The succeeding incumbent of the office issued a memo to the petitioner on the 19th May, 1956, calling upon it to produce its account books by the 28th May, 1956. The pet .....

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sessment passed by his predecessor in office having been set aside by the Appellate Assistant Commissioner the earlier assessment is non est in law and that therefore he has a duty to make a fresh assessment on the material before him. 4. The petitioner was assessed by the predecessor in office of the 2nd respondent who determined the loss incurred by the firm at ₹ 1,00,980/-. The petitioner preferred an appeal to the Appellate-Assistant- Commissioner. In this connection it is important to .....

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the non-registering of the firm." 6. It was alleged before him that an application for registration of the firm was actually filed on the 28th February 1953 but that it was not considered. On a consideration of the circumstances-placed before him, the Appellate Assistant Commissioner was satisfied that there was an application for registration and the completion of the assessment without considering that application was illegal. He, therefore, set aside the assessment and directed the Incom .....

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make a direction to the Income-tax Officer, whereupon the Income-tax Officer should proceed to make such fresh assessment and determine where necessary the amount of tax payable on the basis of such assessment. Section 31 (3) (c) empowers the Appellate Assistant Commissioner to confirm an order of assessment, or cancel it and direct the Income-tax Office: to register the firm or to make a fresh assessment, as the case may be. But the order passed by the Appellate Assistant Commissioner did not .....

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