- (1.) This appeal by the assessee is directed against the order of the Assistant Commissioner (Circle), Allahabad, dated 31-7-1998, under section 158BD/144 of the Income Tax Act, 1961, for the period from 1-4-1986 to 5-7-1996. The assessee has filed this appeal on preliminary as well as other grounds. However, we take up the preliminary grounds first for disposal of this appeal which read as under "1. Because the impugned order dated 31-7-1998, is wholly illegal and without jurisdiction as the same has been passed without complying with the mandatory requirement of issuing and serving a notice as contemplated under clause (a) of section 158BC of the Income Tax Act.
(2.) Because the so-called notice dated 28-7- 1997, requiring the appellant ".....to prepare a true and correct return of your total income including the undisclosed income in respect of which you are individuaYHUFAirm/company Iassessing officerPIBOIILocal Authority are assessable for the period mentioned in section 158B(a) of the Income Tax Act, (Emphasis, italicised in print, added) and submitted the same in prescribed form was wholly illegal and without jurisdiction.
(3.) Because the said notice dated 28-7- 1997, under which the jurisdiction has been sought-to have been assumed by the learned assessing officer for completing the assessment is liable to be held to have not been issued at all and the assessment order dated 31-7-1998, as completed thereunder is wholly illegal and without jurisdiction.;