1989 (12) TMI 38

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....spect of the assessment year 1976-77, the petitioner had sought reference of the following five questions of law before the Income-tax Appellate Tribunal : "(1) Whether the final assessment order declared as a draft assessment order dated March 5. 1983, by Mr. D. N. Sachdeva, Income-tax Officer, is a proper order under section 143(3)/144B/129 of the Incometax Act when the assessment order dated....

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....consequently ?" It appears that on April 21, 1979, an assessment was made against the petitioner. An appeal was filed and on September 25, 1980, the Commissioner of Income-tax (Appeals) set aside the assessment order and remanded the case for fresh assessment order being passed. A further appeal was filed by the Department, but the Tribunal dismissed the same on January 11, 1982, and it upheld ....

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.... is, thereafter, that the present petition has been filed. In the present petition, the following three questions have been sought to be raised : "(1) Whether, on the facts and circumstances, the assessment orders made are legal and within time under the Income-tax Act? (2) Whether the addition of Rs. 13,393 held by the Tribunal by applying 40 per cent. gross profit rate to sale was justifie....

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....r. Saini states that he restricts his submissions only with regard to the question of law pertaining to the original assessment order being barred by time. It is contended by learned counsel for the petitioner that this is a pure question of law and should be referred. In our opinion, there is no merit in this contention. The assessment order dated April 21, 1979, was the subject of appeal to t....