1986 (1) TMI 60

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....nd Thapar & Bros. (Coal Sales) Ltd., as commission/ brokerage. It appears that the company had deducted the tax payable on this commission at source. In April, 1956, the assessee-trust filed an application before the Income-tax Officer under section 48 of the Indian Incometax Act, 1922, for the refund of the tax deducted at source. Its plea was that the assessee was a charitable trust not liable to tax. This plea was repelled by the Income-tax Officer, who in view of the C.B.R.'s order No. FN 20/20162-I.T. (Al) dated August 9, 1962, brought this amount of Rs. 82,053 to tax; and after taking into account the amount deducted at source in respect of tax payable on it, raised a demand of Rs. 14,921.99. He directed that this amount has been adju....

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.... was passed on December 10, 1970. The submission was accepted by the Appellate Assistant Commissioner. He held that the assessment was barred by limitation and was void. The assessment was cancelled. Being aggrieved, the Department went up in appeal to the Tribunal, but failed. At the instance of the Revenue, the following question of law had been referred for our opinion: " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the saving provision in the second proviso to section 34(3) of the Indian Income-tax Act, 1922, was not applicable and the assessment was barred by limitation, the same not having been made within the period specified in the main paragraph of the said section 34(3) ?....

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....ssessment on all the aspects of the matter and give a free hand to the assessee to make all claims and all arguments in that assessment. " It is apparent that the intent, purpose or import of the finding or direction in the appellate order will determine the character, scope and limitations of the reassessment proceedings. In the present case, the Appellate Assistant Commissioner held as follows : " I have admitted the additional ground taken up by the appellant's representative as it raises a pure question of law. It appears that the Income-tax Officer has passed the order under section 48 though no such section has been mentioned in the order at all. I am also in agreement with the appellant's stand that if the Income-tax Officer wa....