KIMTEE Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY this reference under s. 256(1) of the IT Act, 1961 (hereinafter referred to as `the Act'), the Tribunal, Indore Bench has referred the following question of law to this Court for its opinion:

(2.) THE material facts giving rise to this reference briefly are as follows. For the asst. yr. 1974-75, the assessee filed a return declaring loss of Rs. 25,667. THE ITO, however, completed the assessment by assessing total income of the assessee at Rs. 84,000 but before doing so he did not send the draft order to the assessee as required by s. 144B of the Act. THE assessee went up in appeal and by his order dt. 30th Oct., 1978, the AAC allowed the appeal and setting aside the order passed by the ITO, directed the ITO to follow the procedure prescribed by s. 144B of the Act. On further appeal by the assessee, who contended that the assessment should have been annulled by the AAC as being void ab initio. THE Tribunal dismissed the appeal. Aggrieved by the order passed by the Tribunal, the assessee sought a reference and it is at the instance of the assessee that the aforesaid question of law has been referred to this Court for its opinion.