TMI Blog1997 (2) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal order of assessment ceases to be operative, when an order has been passed under section 35 of the Agricultural Income-tax Act, 1950, in reassessment proceedings ? (ii) Whether, on the facts and in the circumstances of the case and in the light of the decision of this court reported in [1989] 178 ITR 457, the Tribunal is justified in holding that the original assessment order is operative in spite of the reopening ? (iii) Whether, on the facts and in the circumstances of the case, the Tribunal is correct in holding that the requirement of section 19 of the Agricultural Income-tax Act has not been established to reopen the assessment ?" The relevant facts are as follows :--For the assessment year 1975-76, returns were not filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated August 31, 1977. The appeal filed by the assessee against the order rejecting his application under section 19 was dismissed on March 21, 1981. It took up the matter before the Tribunal. The Tribunal held the view that since the application filed by the assessee was under section 19 and the appeal filed by it is against the order rejecting the application under section 19, it cannot be considered on the merits. It also took the view that the requirement' of section 19 has not been established to reopen the assessment. From the averments contained in the petition filed by the assessee under section 19 it is seen that the managing director of the petitioner-assessee-company was unwell and he was admitted in Medical College Hospital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the party affected has the means of knowing it. It is not enough if the order is made, signed, and kept in the file, because such order may be liable to change at the hands of the authority who may modify it, or even destroy it, before it is made known, based on subsequent information, thinking or change of opinion. To make the order complete and effective, it should be issued, so as to be beyond the control of the authority concerned, for any possible change or modification therein. By applying the above principle it has to be taken that before the assessment order has become effective by issuing the same by the office of the assessing authority, the assessee has filed its returns. Taking into consideration all these aspects, we are of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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