SUKHDEO PRASAD Vs. ASTT CIT

JUDGEMENT

(1.) This appeal by the assessee is directed against the order of the Assistant Commissioner (Circle), Allahabad, dated 31-7-1998, under section 158BD/144 of the Income Tax Act, 1961, for the period from 1-4-1986 to 5-7-1996. The assessee has filed this appeal on preliminary as well as other grounds. However, we take up the preliminary grounds first for disposal of this appeal which read as under

(2.) Because the so-called notice dated 28-7- 1997, requiring the appellant

(3.) Because the said notice dated 28-7- 1997, under which the jurisdiction has been sought-to have been assumed by the learned assessing officer for completing the assessment is liable to be held to have not been issued at all and the assessment order dated 31-7-1998, as completed thereunder is wholly illegal and without jurisdiction.