| Case ID |
39caf680-84ef-4d1c-b82e-8b110d91b58e |
| Body |
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| Case Number |
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| Decision Date |
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| Hearing Date |
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| Decision |
The Tribunal held that the draft order under section 144B was not forwarded in accordance with the requisite timeline, as it was only served on the assessee after the deadline. The Tribunal clarified that 'forward' means merely initiating the communication process, not actual service. Since the draft order was received after the stipulated date, the Tribunal concluded that the Income Tax Officer should have ensured timely service. The reference application by the revenue was ultimately rejected, confirming that the question of whether the draft order should also be served within the time limit did not arise from the Tribunal's order. |
| Summary |
In the case involving the Commissioner of Income Tax and Subramanian & Co. before the Madras High Court, the key issue revolved around the interpretation of the term 'forward' as used in section 144B of the Income-tax Act, 1961. The Tribunal found that the draft assessment order was not properly forwarded to the assessee within the required timeframe, as it was received after the deadline of 31-3-1982. This case highlights the importance of compliance with procedural timelines in tax assessments. It emphasizes that mere dating of the order does not satisfy the requirement of timely communication to the assessee. The court's decision underscores the need for tax authorities to ensure that orders are not only issued but also served within stipulated dates to avoid legal complications. This ruling is essential for practitioners navigating tax law and the importance of adhering to procedural nuances. Keywords: Income-tax Act, 1961, Tribunal, assessment order, compliance, procedural timelines, tax law. |
| Court |
Madras High Court
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| Entities Involved |
Not available
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| Judges |
M.N. Chandurkar, C.J.,
Srinivasan, J.
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| Lawyers |
N.V. Balasubramanian,
K.R. Ramamani,
I. Subramanian
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| Petitioners |
Not available
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| Respondents |
Subramanian & Co.
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| Citations |
1989 SLD 2790 = (1989) 180 ITR 149
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| Other Citations |
Not available
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| Laws Involved |
Income-tax Act, 1961
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| Sections |
256,
144B(1)
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