The State Of Madras vs Gannon Dunkerley & Co.,(Madras) Ltd on 1 April, 1958
In this connection, he referred to the case law as reported in State of Madras v. Gannon Dunkerley & Co. Madras Ltd. AIR 1958 SC 560, R.M.D. Chamarbangwalla v. Union of India AIR 1957 SC 628 and, Kathi Raning Rawat v. State of Saurashtra AIR 1952 SC 123 with emphasis at page 132. It is emphasised that the policy behind the introduction of Section 144B was to give the assessee an opportunity at the first instance to raise any objection to any proposed addition which would bring about variation of such income of more than Rs. 1 lakh. The learned departmental representative strenuously argued at length, stating that adequate opportunity was given to the assessee by the authorities concerned at every stage. He referred to the decision in the case as reported in 1976 QB 503, and also to another case law as reported in AIR 1977 SC 185.