Additional super-tax under section 23A is not an assessment order, so the assessment limitation does not apply.

An order under section 23A of the Income-tax Act, 1922, as amended by the Finance Act, 1955, directing payment of additional super-tax is not an assessment order within section 34(3). The Supreme Court's ruling on that point was applied to hold that the limitation period prescribed for assessment orders does not govern proceedings under section 23A. As a result, an order under the amended section 23A is not barred by the four-year limitation in section 34(3) and may be made after the expiry of that period.

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Issues: Whether an order under section 23A of the Income-tax Act, 1922, as amended by the Finance Act, 1955, is an order of assessment to which the period of limitation prescribed under section 34(3) applies.

Analysis: The issue was concluded by the Supreme Court's pronouncement that an order made under section 23A directing payment of additional super-tax is not an order of assessment within section 34(3). On that basis, the limitation period applicable to assessment orders does not govern proceedings under section 23A as amended.

Conclusion: The question was answered in the negative. An order under section 23A after its amendment by the Finance Act, 1955 is not subject to the limitation prescribed under section 34(3), and it can be made even after four years from the end of the assessment year.

Ratio Decidendi: An order imposing additional super-tax under section 23A of the Income-tax Act, 1922, as amended, is not an assessment order and therefore is not governed by the limitation period applicable to assessments under section 34(3).

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