SALIMULLAH S K Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an income-tax reference at the instance of the assessee under Section 256(1) of the Income-tax Act, 1961. The following questions have been referred by the Tribunal for answer by this court :

(2.) THE brief facts giving rise to this reference are that that the assessee is an individual being a partner in Alimbeg Salimbhai. THE original assessment of the assessee was completed on February 9, 1983, on a total income of Rs. 99,014. In the said assessment, the income of the assessee from his share in the firm was taken on provisional basis, subject to rectification under Section 155 after the assessment of the firm had been completed. THE assessment in question was completed on March 31, 1983, and the notice of demand was served on the assessee on April 18, 1983. On April 19, 1983, the assessee submitted Form No. 6A in terms of Clause (a) of Sub-section (2) of Section 143 of the Income-tax Act, 1961, objecting to the assessment made under Section 143(1) as above on the ground that enhancement of the returned income from Rs. 36,204 to Rs. 41,284 was incorrect. THE Income-tax Officer, prima facie, took no action on receipt of the aforesaid Form No. 6A from the assessee. In the meanwhile, the firm's assessment had been completed and the correct share income of the assessee, in Alimbeg Salimbhai was communicated to the Income-tax Officer. On its basis, he gave notice under Section 155 to the assessee and after that rectified the original assessment under Section 143(1) made by him on March 31, 1983.

(3.) NOW, in these circumstances, the aforesaid two questions have been referred for answer by this court at the instance of the assessee. In view of the controversy that arose in the present case, it would be relevant to refer to the provisions of the law which were existing at the relevant time pertaining to the assessment of the assessee for the assessment year 1980-81. Section 143 of the Act as it stood at the relevant time reads thus :