1996 (7) TMI 31

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.... consequent decision is the question of limitation and the dates stare in the face of the record, this revision case is taken up, after hearing learned counsel for both sides for decision. This relates to the provisions of section 35 of the Agricultural Income-tax Act, 1950, with regard to the assessment year 1973-74. The proceedings are initiated with regard to the escapement of assessment ....

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....f the statutory period of limitation. The assessment year is 1972-73 and the steps appear to have been taken to save limitation expiring on March 31, 1980. This is obviously out of limitation. The crucial question is as to whether the relevant date would be the date of issue or the date of service. The statutory provision--section 35(1) is abundantly clear that the notice is required to be serv....