SARBJIT SINGH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Mr. Mahinder Narain, J.-With respect to the assessment year1976-77, the Income-tax Appellate Tribunal has referred the following questions of law to this Court :

(2.) For the purpose of decision of this reference, it is necessary torefer to the provisions of Section 144-B of the Income-tax Act which existedprior to it being omitted from the income-tax Act as amended by the Taxation Laws (Amendment) Act, 1984. Section 144-B of the Income-tax Actreads as under:

(3.) In the assessment year in question 1976-77. the assessee had returned a total income of Rs. 47.798.00. The Income-tax Officer made the assessment .on a total income of Rs. 1.49.710.00. While purporting to do so, he didnot comply with Section 144-B of the Income-tax Act.