LAKHPAT SINGH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS order shall also govern the disposal of M.C.C. No. 207 of 1979 (Lakhpat Singh v. Commissioner of Income-tax).

(2.) M.C.C. No. 206/79 relates to the assessment year 1968-69, while M.C.C. No. 207/79 relates to the assessment year 1969-70. The applicant has filed separate applications under Section 256(2) of the I.T. Act (hereinafter referred to as "the Act"), for the aforesaid two assessment years. The applicant's applications for referring the following questions, which, according to him, were questions of law and arose out of the consolidated order dated 6th September, 1978, of the Tribunal were dismissed.

(3.) THE assessee filed appeals before the AAC against the assessment framed under Section 144 of the Act as well as against the orders under Section 146 of the Act refusing to reopen the assessments. THE question of the validity of the service of notice under Section 148 on Shri K. C. Mittal, advocate, was, inter alia, raised. THE AAC, by a common order in Appeal Nos. M.D.B.-36/76-77 and M.D.B.-35/76-77, held as follows: