1984 (6) TMI 96

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.... 1979-80, the previous year of which ended on 6th July, 1978. 2. The assessment was made ex parte under s. 144 of the IT Act. The assessee had filed a petition under s. 146 of the Act on 8th March, 1982 which was within the prescribed time. Unfortunately, this petition was addressed by mistake to the ITO to District III(I) instead of the ITO District III(2), who was the correct officer assessin....

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....r the Department in its matter. 5. Admittedly the assessee had filed a petition under s. 146 within the prescribed time. Unfortunately, it was filed before the ITO, District III(I) instead of the ITO, District III (2), apparently due to inadvertence. When the mistake was pointed out, the assessee took prompt steps to rectify the same. The present position is that the petition filed by the asses....