1983 (4) TMI 11

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....ANI J.-By this reference under s. 256(1) of the I.T. Act, 1961 (hereinafter referred to as " the Act "), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion: " Whether the learned Tribunal was correct in law in holding that the date on which the ITO received the directions from the IAC under s. 144B is the date to be counted ....

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.... the assessee, the Tribunal has referred the aforesaid question of law to this court for its opinion. Now, it is not disputed on behalf of the assessee that the period of limitation, as provided by s. 153(1)(a)(iii) of the Act, would have to be read with cl. (iv) of Expln. 1 to s. 153 of the Act. In the instant case, the ITO received the directions from the IAC on September 5, 1979, and the ITO....