1996 (2) TMI 113

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....livered by D. N. BARUAH J. --- This application has been filed by the assessee praying for a direction to refer the following questions under section 256(2) of the Income-tax Act, 1961 : " 1. Whether the Tribunal was justified in law in admitting the appeal which was barred by limitation for which there was no satisfactory explanation on record ? 2. Whether, on the facts and circumstances....

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....ased through representatives and evidence as required by the Assessing Officer was furnished in the course of the assessment proceedings. Assessment of his income was completed by the Assessing Officer by order dated January 28, 1959, passed under section 23(3) determining a total loss of Rs. 15,820. The deceased challenged the said order before the Appellate Assistant Commissioner of Income-tax, ....

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....0. This was challenged by an appeal before the Commissioner of Income-tax (Appeals), Guwahati. The said appeal was disposed of by order dated May 18, 1983. The Commissioner of Income-tax (Appeals) cancelled the revised order of assessment. Against the said order, the Revenue preferred an appeal before the Income-tax Appellate Tribunal, Guwahati Bench, Guwahati. The appeal was barred by limitation ....

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....er dated September 24, 1993, for consideration and directed the registry to post the case for hearing. The petitioner also filed a reference application under section 256(1) of the Act praying for referring the above questions for opinion of this court. By order dated December 20, 1994, the Tribunal rejected the said application as being infructuous. Hence, the present application. We have hear....