SUBEER SINGH TAMRA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Heard learned counsel for the petitioner.

(2.) The CIT, Jaipur, issued a show cause notice to the assessee, Shri Subeer Singh Tamra, under Section 263 of the IT Act, 1961 (hereinafter referred to as " the Act"), in respect of the asst. yrs. 1977-78 and 1978-79 to show cause why the assessments made by the ITO under Section 143(1) of the Act for the aforesaid two years may not be reopened on the ground that they were erroneous and were prejudicial to the interests of the Revenue. The assessee did not appear and an ex parte order was passed by the CIT on September 10, 1981, setting aside both the assessments and directing the ITO to take de novo proceedings from the stage of the return after making the necessary enquiry.

(3.) The assessee filed an appeal before the ITAT, Jaipur Bench, Jaipur. The Tribunal although held that the notice issued by the Commissioner under s. 263 of the Act was validly served by affixation upon the assessee, yet proceeded to set aside the order passed by the Commissioner dated September 10, 1981, and remanded the matter to him with a direction that he should record a finding on the question as to whether the ITO was competent to make a fresh enquiry into the matter, as the earlier order of assessment was passed under s. 143(1) of the Act.