COMMISSIONER OF INCOME TAX Vs. PURSHOTTAMDAS T PATEL

JUDGEMENT

(1.) THE following question has been referred to this Court by the Tribunal under S. 256(1) of the IT Act, 1961 :

(2.) FOR the asst. year 1973 74, the ITO passed an order on 30th March, 1976 whereby he assessed the total income of the assessee. On 28th April, 1976, he issued a demand notice calling upon the assessee to pay Rs. 11,739 as tax determined on the basis of the assessed total income.

(3.) THE assessee then approached the Tribunal by way of further appeal. The Tribunal was of the view that determination of tax is a substantive part of the assessment and as admittedly that was not done within the prescribed time, the assessment was not in conformity with the provisions of the Act. On this basis the assessment order was held to be time barred. The Revenue felt aggrieved by the said order of the Tribunal and, therefore, called upon it to refer the abovestated question to this Court.