TMI Blog1995 (12) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... s prayed that the respondents may be directed to refund the amount of Rs. 1,14,886 with interest. The petitioner is an assessee and he was assessed for tax liability by the respondent to the tune of Rs. 1,45,710 vide assessment order dated March 27, 1989. The petitioner, being aggrieved against this order, filed an appeal before the Commissioner of Income-tax (Appeals), Bhopal, and the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner was assessed at Rs. 1,45,710, whereas this was reduced by the appellate authority vide annexure "P/III" and he was reassessed to the tune of Rs. 1,04,070. The respondent further waived interest to the tune of Rs. 14,330 by the order dated nil, but served on the petitioner on November 30, 1993. But, even after reassessment of the income, no demand notice was ever issued to the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the total amount including Rs. 5,000 plus interest thereon, but without any result. Therefore, the petitioner is forced to file this petition. A reply has been filed by the respondent and therein, the respondent has taken the position that the assessment was revised under section 155 for adopting the correct share income from the firm, Shivnarain Ashok Kumar and Co. and the total income of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 992. It was submitted that no adjustment of refund against outstanding interest could be made without service of a proper notice under the provisions of section 245 of the Act and without giving proper opportunity of hearing to the petitioner. The petitioner in his additional rejoinder has also pointed out that no notice under sub-section (3) of section 154 to show cause against its intention of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on June 9, 1992, appears to be without jurisdiction as no notice was given to the petitioner-assessee nor Shri Jain could point out that any notice was given before proceedings were taken up. This is in breach of principles of natural justice as no notice as required under section 154(3) as well as under section 245 of the Act were served on the petitioner. Hence, the respondents are directed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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