COMMISSIONER OF INCOME TAX Vs. LADHARAM LAKHIMAL

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Indore, has referred the following question for the opinion of this court :

(2.) IT appears that the assessee filed a return of income for the assessment year 1985-86, which was accepted by the Assessing Officer under Section 143(1) on February 16, 1987. However, the Assessing Officer wanted to verify the correctness of the return and sent a proposal vide Section 143(2)(b) to the Range Deputy Commissioner for his approval of issue of notice which was allegedly granted on October 16, 1987. Accordingly, a notice under Section 143(2) was issued to the assessee and assessment made on a total income of Rs. 3,75,235.