2012 (10) TMI 62

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....ts and in circumstances of the case in cancelling the order passed by the Assessing Officer U/s 143(3)/147/251 of the I.T. Act, 61 for the Assessment Years 1979-80 to 1982-83 by holding that issuance of notice U/s 148 was beyond the provisions of the Act ?" 3. In these three appeals, though the assessment years are different but the question is the same and these are being decided by a common order. 4. Raising the same issue, another Tax Appeal No. 08 of 2003 against the same respondent has been preferred by the revenue, which was dismissed vide order dated 3.04.2006 on the ground of its being barred by time. 5. The relevant dates as mentioned in the order passed by the Income Tax Appellate Tribunal, Patna Bench, Patna, Circuit Bench at ....

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....er Section 147 read with Sections 143(3)/147/251 of the Act of 1961 on 03.12.1991. Learned counsel for the appellant submitted that in view of sub-section 1 of Section 150 read with Section 153(2), the period of limitation prescribed for making assessment in the Act of 1961, cannot have application in the cases where the A.O. proceeded to comply with the direction contained in the appellate order and, therefore, the A.O. had jurisdiction to issue notice under Section 148 of the Act for the purpose of making any assessment or reassessment or recomputation to give effect to any finding or direction contained in the order passed by the appellate authority. However, the argument is self contradictory. If there was no bar of limitation in makin....