1990 (3) TMI 118

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....revised return on31-3-1979. No assessment was, however, made on the basis of those returns as the same were not traceable. Since according to the income returned by the assessee he was entitled to a sizeable refund, he approached the concerned authorities pointing out that the assessment has become barred by time and the entire amount of Rs. 64,821 be refunded to him. The assessee has placed before me a copy of the letter dated9-3-1984addressed by his counsel to the Inspecting Asstt. Commissioner-VI, C-Circle, Mayur Bhawan,New Delhi. Ultimately vide letter dated 12-9-1984 the assessee's counsel applied to the Chairman, Central Board of Direct Taxes, New Delhi seeking the Board's intervention to ensure that assessee gets his rightful dues of....

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.... as the assessment made was bad in law having been made after the expiry of the time limit. The AAC rejected the appeal by observing that it was not within his powers to order the refund of the entire tax. The assessee is now in appeal before this Tribunal and again the assessee's contention is that the assessment order made in this case is barred by time and hence the entire amount of tax should be refunded. For this proposition reliance has been placed on the case of Deep Chand Jain v. ITO [1984] 145 ITR 676 (Punj. & Har.). The learned Departmental Representative, on the other hand, contended that the assessment having been made under instructions of the Board was a valid one. 3. In the case before me, as is evident from the narration ....