Limitation on reassessment notice under agricultural income-tax law barred the stale reopening and invalidated the proceedings.

Reopening of an assessment under section 30 of the Assam Agricultural Income-tax Act, 1939 is permissible only within eight years from the end of the relevant assessment year, and the period can be extended only where delay is attributable to a court or authority order restraining or preventing action. A notice issued for assessment year 1984-85 on 26 February 1997 was beyond the statutory limit, and no material showed that the proviso for exclusion of time applied. The notice was therefore barred by limitation and liable to be quashed, with the proceedings founded on it set aside.

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Issues: Whether the notice issued for reopening assessment under section 30 of the Assam Agricultural Income-tax Act, 1939 was barred by limitation.

Analysis: Section 30 permits reopening only within eight years from the end of the relevant assessment year, subject to exclusion of time only where the officer was restrained or prevented by an order or injunction of a court or authority. The notice in question sought reopening for assessment year 1984-85, but it was issued on 26 February 1997, which was beyond the prescribed eight-year period. No material was produced to show that the proviso extending the period applied.

Conclusion: The notice was barred by limitation and was liable to be quashed, with the assessment proceedings founded on it set aside.

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