A R MAHENDRA Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE revision petitions filed under section 55 of the Karnataka Agricultural Income-tax Act, 1957 (hereinafter referred to as "the Act"), are directed against the common order passed by the Karnataka Appellate Tribunal in Agricultural Income-tax Appeals Nos. 16 of 1984, 17 of 1984, 18 of 1984 and 19 of 1984. The said common order is dated October 11, 1985.

(2.) THE facts relating to these revision petitions may be stated briefly and they are as follows :

(3.) IN the aforementioned decision in the case of B. D. Basavaraj and B. D. Viswanath v. Agrl. ITO [1991] 188 ITR 113 (Kar), we have explained, following the decision of the Supreme Court in the case of V. Jaganmohan Rao v. CIT/ CEPT , that the effect of forming an opinion that income has escaped assessment and issuing a notice to reopen the assessment is that the earlier assessment order becomes non est and a fresh assessment has to be made in respect of each assessment year to which the provisions of section 36 are attracted and, therefore, the justification to assume jurisdiction. The assessing authority, exercising his power under section 36 of the Act, is required to call for a fresh return in accordance with sub-section (2) of section 18 of the Act. If it is not called for, as held by this court and the Supreme Court, while interpreting sections 34 and 22 of the INdian INcome-tax Act, 1922, which is in pari materia with section 36 and section 18 of the Act, the assessing authority acquires no jurisdiction.