Ajit K.Sengupta, J. - (1.) In this reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue, the Tribunal has referred for our opinion the following question of law relating to the assessment year 1979-80 : "Whether, on the facts and in the circumstances of the case, the Tribunal is right to give a finding on the validity and the authenticity of the signature of an Issuing Officer under Section 148 of the Income-tax Act, 1961, in M. A. No. 51/(Cal) of 1989 and in I. T. A. No. 1912/(Cal) of 1985 for the assessment year 1979-80 or whether there is sufficient material on record to come to the conclusion that the purported signature on the notice issued under Section 148 of the Income-tax Act, 1961, bears the signature of the Issuing Officer ?"
(2.) Shortly stated, the facts relating to the question are that, pursuant to a notice issued under Section 148 of the Act read with Section 147(b), a reassessment was completed under Section 143(3). In the first appeal, the Commissioner of Income-tax (Appeals) held that the initiation of the proceedings under Section 147(b) was unauthorised as it resulted from a change of opinion by the successor-Assessing Officer. He, therefore, cancelled the assessment. Alongside the contention against the assumption of jurisdiction for reassessment, the assessee also raised before the Commissioner of Income-tax (Appeals), the question of validity of the notice itself issued under Section 148, initial jurisdiction apart. The allegation was that the notice did not contain the distinct signature of the Income-tax Officer. On this contention, the Commissioner of Income-tax (Appeals) gave no finding inasmuch as the assessment itself had been quashed by him on grounds of want of initial jurisdiction.
(3.) The Revenue preferred an appeal against the order of the Commissioner of Income-tax (Appeals) cancelling the proceedings under Section 147(b) on the question of initial jurisdiction. The assessee did not, however, file any cross-appeal or cross-objection against the action of the Commissioner of Income-tax (Appeals) in ignoring the assessee's objection to the validity of the notice itself.;