COMMISSIONER OF INCOME TAX Vs. MINTU KALITA

JUDGEMENT

(1.) THE brief facts are as follows : The assessee filed his return for the asst. yrs. 1980 81 and 1981 82 and the ITO completed the assessment under S. 143(1) of the IT Act, 1961 ('the Act'). Thereafter, the ITO came to know that the firm Gouri Kanta Kalita & Co. had income from Hullar Rice Mill which was assessed in the hands of Shri Gouri Kanta Kalita in his individual capacity in the earlier years. In view of this, he completed the assessment of Gouri Kanta Kalita & Co. at nil and initiated proceedings under S. 147(a) of the Act for the assessment years under reference and issued notice under S. 148 of the Act.

(2.) BEFORE the AAC, the contention of the assessee, amongst other things, was that there was no justification for initiation of proceedings under S. 147 and that the assessee was not served with notice under S. 148 and the entire proceedings were bad in law and should be quashed in respect of both the years. The AAC, however, did not accept this contention and disposed of the matter on merits and allowed certain reliefs. Against this, the assessee filed an appeal before the Tribunal and the Tribunal by its order dt. 25th Oct., 1988, remanded the matter back to the file of the AAC for fresh disposal after considering all the grounds raised by the assessee. The Dy. CIT(A) (formerly AAC) again considered the matter, but dismissed the appeals.

(3.) WE have heard Shri K.P. Sarma, the learned counsel for the Revenue. None appears for the assessee. The finding of the Tribunal in IT Appeal Nos. 209 and 210 (Gau) of 1983 is quoted below :