1990 (7) TMI 98

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.... REDDY C. J. -The only question raised in this petition is whether the appellate authority had the power to direct the Income-tax Officer to make two assessments, one for the period January 1, 1977 to October 25, 1977, and the other for the period October 26, 1977 to December 31, 1977. The assessee was a partnership firm comprising two partners. One of them, Bidhi Chand Gupta, died on October 25, ....

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....an assessment on that date was barred by section 153(1). The Tribunal did not agree, whereupon the present reference was obtained under section 256(1). The question referred is : "Whether, on the facts and in the circumstances of the case and in view of the time limit prescribed under section 153(1) of the Income-tax Act, 1961, for completing the assessments, the Appellate Tribunal was justifie....

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....n consequence of or to give effect to any finding or direction contained in an order under sections 250, 254, 262, 263 or 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act; (iii) where, in the case of a firm; an assessment is made on partner of the firm in consequence of an assessment made on the firm under section 147". It is evident....