1997 (9) TMI 67

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....J.---The following question has been referred to this court by the Income-tax Appellate Tribunal (for short "the Tribunal") under section 256(1) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that reference made under section 144B of the Income-tax Act, 1961, was bad in law and assessment made on May 2....

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.... received on May 17, 1984. Assessment was framed by the Income-tax Officer on an income of Rs. 19,16,430 on May 28, 1984. The assessee challenged the assessment on the ground that the Income-tax Officer wrongly followed the procedure laid down in section 144B of the Act and, therefore, the extended period of limitation was not available for completing the assessment. It was claimed that the Inc....