1981 (2) TMI 119

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..... spect of asst. yr. 1974-75. In addition to eight grounds of appeal taken in the memorandum, the assessee sought this Bench's permission to take the additional ground reading as follows: "That the ld. ITO erred in law in framing the assessment in the hands of the appellant in the status of Individual on the basis of return filed by him as Karta of his HUF and in assuming justisdiction with out i .....

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..... directions should be given that proceedings be finalised on the basis of the return excluding the time limit. The present appeal was heard on 4th May, 1961 on which day the Revenue also argued certain appeals including that of ITO vs. Shri Raj Kumar (Individual) in I.T.A. 497 Chandigarh 79 and have held by accepting the Revenue's contention that in order to frame an assessment in a status differe .....

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..... the return filed in the HUF status should be processed irrespective of the statutory limitations. The question before us is whether the assessment made in the individual assessment can be said to be valid and such question we are deciding assessee's favour by holding that such assessment is void ab initio because there was neither a return filed by the assessee in such status nor was it required .....

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