A.M. Zainalabdeen Musaliar vs Commissioner of Income Tax

T.L. Viswanatha Iyer, J.—The question referred to us, namely, whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessment order was not a nullity and consequently in holding that the matter has to be restored to the Income Tax Officer with a direction to pass a fresh order according to law after complying with the legal requirements of Section 144B is covered by the decision of this court in Joseph Kuruvila Vs. Commissioner of Income Tax, . There this court held that Section 144B is only a procedural provision and a breach of that provision is not a fundamental or jurisdictional infirmity which would render the assessment void or a nullity. Precisely the same point is raised in this reference and the matter is concluded against the assessee by the aforesaid decision. We, therefore, answer the question referred in the affirmative, that is, in favour of the Revenue and against the assessee. There will be no order as to costs.

Communicate a copy of this judgment under the signature of the Registrar and seal of this court to the Income Tax Appellate Tribunal, Cochin Bench.