JUDGMENT

ORDER:- Sri Kalyankumar Ray, a tax lawyer from Calcutta, has preferred these petitions raising an attractive and ingenious but, in our opinion, technical and untenable plea. We, therefore, dismissed the petitions on 26-7-91 but stated we would give our reasons later. Hence this order.

2. The petitions arise out of the petitioners assessments under the Income-tax Act, 1961, (the Act). The point raised by Sri Ray, which is common to the two assessment years 1981-82 and 1982-83, arises this way. For the assessment year 1981-82, the Income-tax Officer (I.-T.O.) passed an "assessment order" in which he computed the assessees total income for the year at Rs. 1,89,320.

Then he added:

"Assessed as above. The assessee paid Rs. 1, 12,4 10 under S. 2 10 and Rs. 26,000 against C.D.S. Allow credit for T.D.S. of Rs. 768/-. Issue D.N. and Challan."

This was followed up by a demand notice u/S. 156 of the Act served on the assessee stating that, "for the assessment year 1981-82, a sum of Rs. 1,01,303, details of which are given on the reverse, have been determined as payable by you". This is somewhat inaccurate, for the back of the notice contained the following details:

Gross Demand Rs. 1,01,3