TMI Blog2004 (10) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 148(2) and, therefore, initiation of proceedings under section 148 and the assessment made in pursuance thereof were bad in law. Learned counsel appearing for the Revenue, however, could not point out with reference to any material on the record to show that the Tribunal had erred in recording the aforesaid finding. - In view of the above, the question as referred by the Tribunal is ans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment year 1981-82 wherein an income of Rs. 20,000 was declared. This return was beyond the time as allowed under section 139 of the Act for filing of voluntary return. The Assessing Officer thus, issued a notice under section 148 of the Act. The assessee challenged the validity of the initiation of proceedings under section 148 before the Commissioner of Income-tax (Appeals) (hereinafter to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sides. The notings of the Assessing Officer on the order-sheet, as reproduced by the Commissioner of Income-tax (Appeals) on page 2 para. 2 of his order are as under: 25-11-1985 Issue notice under section 148 (Sd.) Income-tax Officer 25-11-1985 Notice under section 148 for sign (Sd.) Income-tax Officer The assessee had filed the return of income on December 28, 1984, for the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As per this noting the reasons have been recorded. The claim of the assessee's counsel is that this subsequent noting is not of November 25, 1985, but of a subsequent date. In support of his contention, he tried to derive support from the fact that no date was mentioned while asking this noting. He pointed out that in the earlier two notings the dates were mentioned by the Assessing Officer but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued before recording the reasons under section 148(2) and, therefore, initiation of proceedings under section 148 and the assessment made in pursuance thereof were bad in law. Learned counsel appearing for the Revenue, however, could not point out with reference to any material on the record to show that the Tribunal had erred in recording the aforesaid finding. In view of the above, the questi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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