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TMI Blog1973 (8) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer was legally bound to communicate the original order of assessment recording the case?" One Sri K. H. Parameswara Bhat, as the head of a Hindu undivided family, furnished returns of his agricultural income for the year 1963-64, under the Agricultural Income-tax Act, 1950, declaring a net income of Rs. 278, In response to a notice under section 18(2) of the Act, he appeared before the Agricultural Income-tax Officer. He, however, did not produce any accounts or other evidence in support of the income returned. The Income-tax Officer estimated the income of the undivided family at Rs. 5,226. Since this income was below Rs. 6,000 and on the belief that the joint family consisted of five members entitled to claim partition, at the end of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . There is no specific provision in the Act enjoining that an assessment order must be communicated to the assessee. Nor is there any provision in the relevant Rules that assessment orders must be communicated. All that section 30 of the Act requires is that a notice of demand in the prescribed form specifying the sum payable shall be served on the assessee when a tax or penalty is due in consequence of an order passed under the Act. But, it is of course not only desirable but necessary that an order of assessment should be communicated to the assessee. The Act itself envisages service of the assessment order. Sub-section (3) of section 31 for instance provides that an appeal from the order of assessment shall be presented within a period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k no discussion. The question had again to be considered by the Madras High Court in its decision in V. S. Sivalingam Chettiar v. Commission of Income-tax. In the later ruling, there is a fuller discussion and the view expressed by the Madras High Court in the earlier decision was confirmed. The order passed in the present case, on December 10, 1967, is an assessment order. Notwithstanding the fact that the order had not been communicated, it is a valid order. Such an order cannot be amended or altered without following one or the other of the methods provided by the Act for altering those orders. We see, therefore, no lack of jurisdiction or any other impediment in taking proceedings under section 35 of the Act. The notice issued under th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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