2007 (11) TMI 661

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....ENT This appeal is by the assessee challenging the concurrent findings of the Assessing Officer, Commissioner of Income Tax (Appeals) and the order of the Income Tax Appellate Tribunal in respect of the assessment passed for the assessment year 1989-90, raising the following substantial question of law. "Whether the authorities were justified in not holding that the order of assessment was b....

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.... 21.9.1991. The assessee did not file the return of income. Since there was not response, the Assessing Officer issued on more notice on 22.3.1993 and thereafter, the order of assessment has been completed on 29.3.1996 calling upon the assessee to pay the tax. This order was questioned by the appellant by filling an appeal before the commissioner of Income Tax (Appeals), which was also dismissed, ....

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.... 11.6.1991, the order of assessment has been passed after five years of issuing the notice. Admittedly the assessment order has not been completed within two years. Therefore, we have to consider whether the subsequent notice issued by the Assessing Officer would extend the law of limitation. Pursuant to the notice dated 10.6.1991, the assessee did not appear before the Assessing Officer. Therefor....

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....ave been completed within the end of two years of issuance of notice. But in order to save limitation, one more notice was issued on 22.3.1993 and the same need not be taken into account to save limitation, as there is no provision under the Act to issue notice after notices under Section 148 of the Act, Since the question of law has not been considered by the Tribunal, as well as the Commissioner....