1986 (1) TMI 61

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....livered by S. P. GOYAL J. The assessee filed its first return on November 26, 1963, showing an income of Rs. 1,12,693. A revised return was filed on March 22, 1968, and on its basis, the Income-tax Officer completed the assessment on March 19, 1969. Having failed in appeal before the Appellate Assistant Commissioner against the said assessment, it took the matter to the Tribunal which set aside....

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....nt to be taken beyond the remand order and the assessment has to be framed in accordance therewith. The assessee then moved an application under section 256(1) of the Act which was also declined. He then filed this petition under section 256(2) of the Act for a mandamus to get the following four questions referred to this court : " (i) Whether, on the facts and in the circumstances of the case,....

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....ould extend the period of limitation as provided under section 153(1)(c) of the Income-tax Act and the assessment made by the Income-tax Officer, vide his order dated March 27, 1982, is time-barred? " A bare perusal of the four questions would show that, in fact, the points involved are only two, namely, as to whether it was open to the assessee to raise the point of limitation against the orig....

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....n appeal or revision against the order passed by the authorities below in accordance with the remand order. It would, therefore, be futile to get this question referred even though it may be a question of law. On the second point again, there is no material on record to show that the original return dated November 26, 1963, was filed under sub-section (4) and not sub-section (5) of section 139 ....