2002 (1) TMI 42

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....ner 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 assessment year 1974-75 made on January 28, 1983....

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....peal 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. Consequently, the assessment made under section ....