1977 (1) TMI 13

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....on 256(2) of the Income-tax Act, 1961 : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the period of limitation under section 154 of the Income-tax Act, 1961, should be computed from the Order of the Income-tax Officer under section 49A of the Indian Income-tax Act, 1922, dated February 22, 1961, and not from his order dated Se....

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....tax Officer passed his order dated February 22, 1961, under section 49A of the Act granting certain reliefs to the assessee under the Agreement for Avoidance of Double Taxation between India and Pakistan. On September 4, 1963, the Income-tax Officer passed an order under section 154 by which he modified the order dated February 22, 1961. In the assessment year 1955-56, the Income-tax Officer pa....