Smt. Harbans Kaur Vs. Income-tax Officer - Court Judgment

Excerpt:

.....appeal shall lie. even otherwise, the word judgment as defined under section 2(9) means a statement given by a judge on the grounds of a decree or order. thus the contention that against an order passed by a single judge in an appeal filed under section 104 c.p.c., a further appeal lies to a division bench cannot be accepted. the newly incorporated section 100a in clear and specific terms prohibits further appeal against the decree and judgment or order of a single judge to a division bench notwithstanding anything contained in the letters patent. the letters patent which provides for further appeal to a division bench remains intact, but the right to prefer a further appeal is taken away even in respect of the matters arising under the special enactments or other instruments having the force of law be it against original/appellate decree or order heard and decided by a single judge. it has to be kept in mind that the special statute only provide for an appeal to the high court. it has not made any provision for filing appeal to a division bench against the judgment or decree or order of a single judge. no letters patent appeal shall lie against a judgment/order passed by a.....order under s. 143(1) on individual on basis of firm's assessment records--no notice under s. 143(2) issued--assessment invalid.held :under s. 143(1) the record would be the return filed and the documents accompanying it. records of another assessee cannot be treated as a record of the assessee to attract the applicability of s. 143(1). the moment the assessing officer comes to the conclusion that the figure of income as shown in the return is not acceptable for any reason, a fresh notice under s. 143(2) is required to be issued. the record of the firm cannot be treated as record of the case of the partner inn his individual capacity, unless a fresh notice had been issued under s. 143(2). conclusion :record of an assessee cannot be treated as record of another for the purpose of assessment.application :: also to current assessment years.citation :income tax act 1961 s.143(1)income tax act 1961 s.143(2)

Judgment:

ORDER

UNDER S. 143(1) ON INDIVIDUAL ON BASIS OF FIRM'S ASSESSMENT RECORDS--No notice under s. 143(2) issued--Assessment invalid.

Held :

Under s. 143(1) the record would be the return filed and the documents accompanying it. Records of another assessee cannot be treated as a record of the assessee to attract the applicability of s. 143(1). The moment the assessing officer comes to the conclusion that the figure of income as shown in the return is not acceptable for any reason, a fresh notice under s. 143(2) is required to be issued. The record of the firm cannot be treated as record of the case of the partner inn his individual capacity, unless a fresh notice had been issued under s. 143(2).

Conclusion :

Record of an assessee cannot be treated as record of another for the purpose of assessment.

Application :

: Also to current assessment years.

Citation :

Income Tax Act 1961 s.143(1)

Income Tax Act 1961 s.143(2)