1995 (7) TMI 63

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....EED PILLAY C. J.-- The assessments for the years 1984-85, 1985-86, 1986-87 and 1987-88 were completed by the first respondent under section 18(4) of the Agricultural Income-tax Act, 1950, by separate orders. Admittedly, that was done with a notice to the petitioner. The petitioner filed applications under section 19 of the Act to reopen the assessments. As the applications were not filed within on....

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....of the notice of demand of tax as per the assessments made against him. Admittedly, the applications under section 19 were filed belatedly. The question that arises for consideration is whether section 5 of the Limitation Act can be invoked in a petition filed under section 19 of the Agricultural Income-tax Act. Section 19 provides that where an assessee, within one month from the service of a ....

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....r section 31, the statute enables the assessee to get the delay in filing the appeal condoned, if he established that he had sufficient cause for not presenting the appeal within the period, viz., 30 days. Section 31(3) makes the position clear. So also, when an appeal is filed by an assessee against the order of the Assistant Commissioner, he can get the delay condoned as provided under section 3....

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....ion 19 is concerned, no power is conferred on the assessing authority to condone any period of delay. That apart, section 5 of the Limitation Act cannot be relied on for extension of time in respect of the proceeding before the Agricultural Income-tax Officer. Exhibit P-3 order cannot be assailed as that has been passed under section 36 of the Act. Section 36(1) provides that the authority whic....