TMI Blog1982 (1) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... ced as Ex. P-5 in O.P. No. 3369/80 and as Ex. P.2 in O.P. No. 1299/78). It is by virtue of this notification that the 1st respondent, the IAC (Special), Kottayam, assumed power to make an assessment upon the assessee. The assessee was assessed for the year 1972-73 under s. 35 pursuant to notice issued on March 16, 1977. For the year 1974-75, the assessment was made under s. 18 pursuant to a notice dated November 5, 1979, issued under S. 17. The complaint of the assessee is that the 1st respondent was not competent to make the assessment, for, he had no proper authority under the Act to exercise that power. It is contended by the assessee that the notification under which the assessment has been made is ultra vires the provisions under which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned under sub-s. (1). Sub-s. (2) says that these authorities shall be appointed by the Government. Their powers and duties shall be specified by the Government. Sub-section (3) empowers the Government to authorise any officer other than an authority mentioned under sub-s. (1) to perform such powers and duties as the Government may notify. Sub-section (3) is meant to empower an officer other than an authority. Sub-section (2), on the other hand, refers to the functions of an authority appointed by the Government. The impugned notification has been issued by virtue of the power under subs. (2) as well as under sub-s. (3). The argument is, as I stated earlier, that the 1st respondent in O.P. No. 3369/80 (the respondent in O.P. No. 1299/78) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The district in which he shall function as an authority is mentioned in col. (4). Accordingly, under the notification, the 1st respondent in O.P. No. 3369/80 (the respondent in O.P. No. 1299/78) assumed the powers of an ITO and made the assessments in question. Section 15 is clear in terms. The Government have the power to appoint any person as an authority. The Government may appoint person who is one of the officers in the department to the office of an authority. There is nothing in the section which prohibits such additional appointment being made in favour of the same person. An IAC can at once function as an Asst. Commissioner and exercise the powers of the authority specified in the notification. This is what has been done. I see ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing on March 9, 1978. On that day none appeared on behalf of the assessee. In the circumstances, it cannot be heard to contend that any principle of natural justice had been violated by reason of the transfer of the file for the year 1972-73. In regard to the year 1974-75, the assessee filed its returns on October 24, 1974, before the 1st respondent. Only when notice was issued to the assessee under S. 17 did it raise any objection to the jurisdiction. This objection which was raised belatedly was rejected by the assessing authority. In so far as the assessee had filed the returns before the 1st respondent, it cannot now be heard to contend that any principle of natural justice has been violated by reason of the -transfer of the file to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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