SURINDER MOHAN HANS Vs. INCOME TAX OFFICER.

JUDGEMENT

(1.) This is an appeal filed by the assessed and arises out of the AAC, New Delhi order dated 31 -1 -1986. Though that order relates to assessment years 1976 -77 and 1979 -80, the present appeal is directed against the AACs order, for the assessment year 1976 -77 only.

(2.) THOUGH the assessed has taken as many as three ground, in substance, he is challenging the making of the order after the expiry of the limitation period.

(3.) THE brief facts of the case are, that the assessed did not file any return under Sec. 139(1) for the assessment year 1976 -77. No notice under Sec. 139(2) was issued to the assessed. On 29 -3 -1979, the ITO issued a notice under Sec. 148 by registered letter. This was served o the assessed on 3 -5 -79. After the issue of notice under Sec. 148 and before its service, the assessed filed return of income on 30 -3 -79, purporting to be a return under Sec. 139(4). The ITO passed the order of assessment on 28 -2 -1983. The assessed's contention was that the order could not have been passed beyond 29 -3 -80 in view of the provisions contained in Sec. 153(1) (c) of the Income Tax Act. As the order of assessment has been passed beyond 29 -3 -80, the assessed challenged the same, as having been passed after the limitation period had expired.