{"id":215409,"date":"1800-01-01T00:00:00","date_gmt":"1799-12-31T18:06:40","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ramanbhai-b-amin-ors-vs-cit-on-1-january-1800"},"modified":"2015-07-05T13:27:41","modified_gmt":"2015-07-05T07:57:41","slug":"ramanbhai-b-amin-ors-vs-cit-on-1-january-1800","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ramanbhai-b-amin-ors-vs-cit-on-1-january-1800","title":{"rendered":"Ramanbhai B. Amin &amp; Ors. vs Cit on 1 January, 1800"},"content":{"rendered":"<div class=\"docsource_main\">Income Tax Appellate Tribunal &#8211; Ahmedabad<\/div>\n<div class=\"doc_title\">Ramanbhai B. Amin &amp; Ors. vs Cit on 1 January, 1800<\/div>\n<div class=\"doc_citations\">Equivalent citations: (1982) 13 TTJ Ahd 131<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER OF ASSESSMENT&#8211;Non-compliance with provisions of section 144B. <\/p>\n<p>Ratio :\n<\/p>\n<p> Where there is non-compliance with provisions of secton 144B the assessment would not be void but only irregular.\n<\/p>\n<p>Facts :\n<\/p>\n<p> The assessing officer made an addition of more than Rs. 1 lakh of income without submitting a draft assessment order as required by section 144B. The Commissioner of Income-Tax under section 263 held that such order of assessment was erroneous and prejudicial to the revenue and sought to revise it. The assessee contended that the assessment order was void as mandatory provisions of section 144B were not complied with.\n<\/p>\n<p>Held :\n<\/p>\n<p> The assessment order was not void, but irregular and the Commissioner could validly revise such order under section 263.\n<\/p>\n<p>Application :\n<\/p>\n<p> Not to current assessment years.\n<\/p>\n<p>Income Tax Act 1961 s.144B <\/p>\n<p>Revision under s. 263&#8211;JURISDICTION OF CIT&#8211;Assessment firstly made under section 147.\n<\/p>\n<p>Ratio:\n<\/p>\n<p> Commissioner has jurisdiction to revise the  assessment order made under section 147 which is not reassessment  but is a first assessment made due to failure in filling the  return under section 139.\n<\/p>\n<p>Held:\n<\/p>\n<p> The assessment made by the Income Tax Officer was  first assessment and not a reassessment of an earlier assessment  made by the Income Tax Officer. The Commissioner could,  therefore, validly revise such assessment made by the Income Tax  Officer under section 147 for the first time.\n<\/p>\n<p>Application:\n<\/p>\n<p> Also to current assessment years.\n<\/p>\n<p>Income Tax Act 1961 s.147 <\/p>\n<p>Income Tax Act 1961 s.263 <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Income Tax Appellate Tribunal &#8211; Ahmedabad Ramanbhai B. Amin &amp; Ors. vs Cit on 1 January, 1800 Equivalent citations: (1982) 13 TTJ Ahd 131 ORDER OF ASSESSMENT&#8211;Non-compliance with provisions of section 144B. Ratio : Where there is non-compliance with provisions of secton 144B the assessment would not be void but only irregular. Facts : The [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-215409","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ramanbhai B. 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