TMI Blog1988 (2) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of law for the consideration of this court under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "). " 1. Whether, on the facts and in the circumstances of the case, the hon'ble Tribunal is justified in holding that the provisions of section 144B are complied with and that the draft assessment order is a notice ? 2. Whether, on the facts and in the circums ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment year 1975-76 and the assessment was going to be time-barred on March 31, 1978. The record does not indicate whether the Income-tax Officer fixed this case for hearing prior to. March, 1978, and whether the assessment proceedings dragged on because of the assessee's request for adjournments. According to the Tribunal's order, the notice fixing the case for hearing under section 143(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o overcome the limitation prescribed under section 153 of the Act. The assessee avoided receiving the order and being desperate, the Income-tax Officer served the order by so-called affixture. The assessee has questioned the validity of service by affixture and claimed that the assessment was barred by limitation. The Income-tax Officer should blame himself for the problems that arose in this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alidity of the assessment, validity of service of notice, etc. While appreciating the assessee's contention, the Commissioner of Income-tax (Appeals) set aside the assessment with a direction to redo the assessment after giving appropriate opportunity to the assessee. We are told that pursuant to the direction of the Commissioner of Income-tax (Appeals), a fresh assessment has been made and the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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