Case Law Details
RELEVANT PARAGRAPH
12. The phraseology, syntax and language used/employed by the legislature in section 144, as quoted hereinabove, are amply clear. As per this section, inter alia, if a person fails to comply with the terms of a notice under section 143(2), the A.O., after taking into account all relevant material gathered by him shall, after giving the assessee an opportunity of being heard, make the assessment to the best of his judgment. It is important to note here, that the words ‘shall, after giving the assessee an opportunity of being heard, make the assessment’ have been substituted for the words ‘shall make the assessment’ with effect from 1-4-1989, by the Direct Tax Laws (Amendment) Act of 1988. It is trite that the legislature uses its words with utmost care. Thus, in its wisdom, the legislature considered it necessary to bring about the above substitution in the section with effect from 1-4-1989. The relevant section 49(b) of the Direct Tax Laws (Amendment) Act, 1988, 169 ITR (Statutes) 89, at 124, runs as follows:-
“49. Amendment of section 144. – In section 144 of the Income tax Act,-
(a)……… ;
(b) for the words “shall make the assessment”, the words “shall, after giving the assessee an opportunity of being heard, make the assessment” shall be substituted; “
Please become a Premium member. If you are already a Premium member, login here to access the full content.
