1995 (8) TMI 28

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....ing unsuccessful before the Income-tax Appellate Tribunal in his application made under sub-section (1) of section 256 of the Income-tax Act, 1961, numbered as R. A. No. 311/(Hyd) of 1989, the Commissioner of Income-tax, Andhra Pradesh-II, approaches this court by way of the present income-tax case under sub-section (2) of section 256 for reference of the following three questions of law : " (i....

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....hat section 11(2)(a) itself does not prescribe any time-limit for issuing such notice ? (iii) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in law in holding that the notice in Form No. 10 issued by the assessee for the assessment year 1982-83 is valid for claiming exemption under section 11(2)(a) of the Income-tax Act on the ground t....

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....] 77 ITR 518. But, that decision dealt with the question whether a return disclosing loss filed voluntarily beyond the time fixed in general notice under sub-section (1) of section 22 of the Indian Income-tax Act, 1922, before the assessment, was a valid return or not. We are, prima facie, of the view that that decision did not even remotely deal with the question whether notice in Form No. 10 rea....