2002 (1) TMI 42

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....SUD J.-At the instance of the Commissioner of Income-tax, Patiala, the following question of law has been referred to this court for its opinion by the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh (for short "the Tribunal"): "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal erred in law in annulling the assessment order for the assessm....

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....January 28, 1983. The assessee filed an appeal before the Appellate Assistant Commissioner claiming that the assessment was barred by limitation. However, this plea did not find favour with the Appellate Assistant Commissioner. On further appeal, the Tribunal upheld the claim of the assessee that the assessment framed under section 144 on March 14, 1978, was beyond the period of limitation. Con....

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....d on its earlier decision in the case of Jyoti Dhillon, the assessee's daughter, in whose case the assessment was annulled under exactly similar circumstances. Mr. R.P. Sawhney, learned counsel for the Revenue, very fairly conceded that the reference made by the Tribunal in the case of Jyoti Dhillon has since been decided by this court against the Revenue vide order dated April 24, 1997, in CIT....