718/CBDT.

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....assessment years 1948-49 to 1950-51, the assessee submitted his return of income on 6.1.1949, 28.12.1949 and 22.2.1951 respectively. By an order of the Central Board of Revenue (Notification dated 18.8.1952) the Income-tax files of the assessee for these three years were transferred to a different charge. The Income-tax Officer to whom the files were transferred made ex-parte assessments on 16.3.1....

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....assessments within the period of limitation. The Supreme Court further directed as follows:- "And this court doth further order that this order be punctually observed and carried into execution by all concerned." In spite of the orders of the Supreme Court, notice for taking up fresh assessments was however, issued on 1.5.1968 i.e. after about 41/2 years from the date of the above orders of ....