BANDANA GOGOI Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) THIS appeal under Section 260A of the Income -tax Act, 1961, directed against the order dated February 27, 2004, passed by the learned Income -tax Tribunal, Guwahati Bench, Guwahati, in I.T.A. No. 73 (Gau) of 2001 and C. O. No. 20 (Gau) of 2001 has been admitted for hearing by the order dated July 1, 2004. The question formulated was recast at the time of hearing. The question reads as follows:

(2.) WE have heard Dr. A.K. Saraf, learned senior counsel for the appellant, and also Mr. U. Bhuyan, learned Counsel for the Revenue.

(3.) DR . Saraf, learned senior counsel for the assessee, argued at length to justify that even in the case of determination of undisclosed income for a block period under the provisions of Section 158BC, the provisions of Section 142 and Sub -sections (2) and (3) of Section 143 are applicable and no assessment could be made without issuing a notice under Section 143(2). Dr. Saraf further contended that notice under Section 143(2) could have been dispensed with by the Assessing Officer if he had proceeded to determine the income on the basis of the return without going for scrutiny. Referring to the provisions in Clause (b) of the second proviso to Section 158BC, Dr. Saraf argued that the words 'so far as may be' do not denote that the Assessing Officer has been given the discretion to dispense with the requirement of such a notice under Section 143(2) when he proceeds to make an enquiry within the scope and ambit of Section 143(2).