S.RAVINDER Vs. COMMISSIONER OF INCOME TAX-IV

JUDGEMENT

(1.) In this writ petition, the petitioner assails the correctness of the proceeding, dt.30/9/2004, passed by the 1st respondent, under Sec. 264(6) of the Income-tax Act, 1961 (for short, 'the Act'), for the Assessment Year 1997-98.

(2.) Heard Sri A.V.Siva Karthikeya, learned Counsel for the petitioner, and Sri J.V.Prasad, learned Senior Standing Counsel, appearing on behalf of the respondents.

(3.) The petitioner contends that the 3rd respondent passed an Order of Assessment dt.31/3/2003, for the Assessment Year 1997-98 under Sec. 144 read with Sec. 147 of the Act, on the father of the petitioner, represented by the petitioner as the son and legal heir; that aggrieved by the said Assessment Order, the petitioner had filed an appeal before the 2nd respondent, as provided under the Act; the said appeal filed by the petitioner was dismissed by the 2nd respondent, by order dt.9/7/2003, holding that the appeal filed was void ab initio and cannot be admitted, since the appellant had failed to pay the admitted tax due, as per the return of income filed voluntarily on 31/3/2003; and the 2nd respondent, thus, held that no adjudication on merits of the appeal, is warranted, having regard to the express provisions of Sec. 249(4)(a) of the Act.