BIRESWAR SIRKAR Vs. WEALTH TAX OFFICER

JUDGEMENT

(1.) The question involved in this application whether the petitioner is entitled to get the benefit under the amnesty scheme for the assessment years 1978-79, 1979-80, 1980-81 and 1981-82.

(2.) The facts of the case are as follows : The petitioner was an assessee under the Wealth-tax Act, 1957. The petitioner duly filed his wealth-tax return for the assessment years 1976-77 to 1981-82. The Wealth-tax Officer (hereinafter referred to as "the WTO"), assessed the wealth of the petitioner at a higher amount quantum than what was declared by the petitioner in the said returns. The petitioner duly preferred appeals before the Commissioner of Income-tax (Appeals) (hereinafter referred to as "the CIT (A)"). The Commissioner of Income-tax (Appeals) after hearing the parties passed a consolidated order on August 30, 1984, setting aside the said assessments with a direction for fresh assessments.

(3.) It was specifically stated by the said Commissioner of Income-tax (Appeals) that proper opportunity of hearing was not given to the assessee and it was further directed that after giving an adequate opportunity to the assessee of being heard the assessments should be made. The assessment orders were made in violation of the principles of natural justice. Hence, the orders became non est in the eye of law.