TMI Blog2003 (4) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... he proviso to sub-section (1) of section 144 requires that before framing the assessment under section 144, an opportunity should be given to the assessee - Commissioner of Income-tax (Appeals) was justified in remitting the matter back to the Assessing Officer to make a fresh assessment after affording opportunity to the assessee for assessment under section 144 – Hence tribunal was not justified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax Act, 1961, and estimated the income of the assessee at Rs. 3,52,947 and apportioned it amongst the partners as referred to in the assessment order. That assessment has been challenged before the Commissioner of Income tax (Appeals). The Commissioner of Income-tax (Appeals) has noticed that before framing the assessment under section 144 of the Act, the proviso to sub-section (1) of section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction (1) of section 144 to give notice before estimating the income of the assessee under section 144 of the Act. None appeared for the assessee. Heard learned counsel for the Revenue, Mr. Singhi. The facts are not in dispute that ten notices under section 143(2) of the Act were issued to the assessee and they were duly served. In spite of that, the assessee did not respond to the notices, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the only proper course is that income should be assessed properly and in accordance with law. We agree with the Commissioner of Income-tax (Appeals), he was justified in remitting the matter back to the Assessing Officer to make a fresh assessment after affording opportunity to the assessee for assessment under section 144 of the Act. The Tribunal has committed error in annulling the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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