COMMISSIONER OF INCOME TAX Vs. RAJBIR SINGH

JUDGEMENT

(1.) THIS order will dispose of three references, IT Ref. Nos. 15 to 17 of 2000 as the same question of law is involved therein. The facts have been taken from IT Ref. No. 15 of 2000.

(2.) IN this reference under s. 256(2) of the IT Act, 1961 (for short "the Act'"), the Income -tax Appellate Tribunal, out of ITA No. 350/Asr/1991 at the instance of the Revenue, relating to asst. yr. 1977 -78, has referred the following question of law, for the opinion of this Court : "Whether on the facts and in the circumstances of the case and also in the light of the provisions of s. 292B of the IT Act, 1961, notice issued under s. 148 of the Act was not invalid specially when the assessee had consciously and intentionally waived his right to object to the defect in the notice -

(3.) THE facts, in brief, necessary for adjudication and as narrated in the reference, are that no return of income had been filed by the assessee for the asst. yrs. 1976 -77, 1977 -78 and 1978 -79 within the time permissible under s. 139 of the Act. Later on, having come to know that certain income chargeable to tax had escaped assessment, the AO initiated challenged by the assessee before the appellate authority on the ground that the notices issued under s. 148 did not specify the status of the assessee. The plea raised, in other words, was that it was not discernible from the notices, whether the notices under s. 148 had been issued to the assessee in his individual capacity or in the capacity of HUF. The appellate authority held that the assessment had been completed in the status of HUF correctly. The Tribunal, however, cancelled the assessments by holding that the notices under s. 148 were totally vague and did not specify the status in which the returns were to be filed and such notices would not give rise to assume jurisdiction for framing valid assessment.