THANTHI TRUST Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS writ petition is filed for the issue of a writ of prohibition prohibiting the respondent-Assistant Commissioner of Income-tax, Central Circle-II, Madras-34, from proceeding with the assessment of the petitioner or from making any assessment order under the Income-tax Act for the assessment year 1974-75.

(2.) IN the affidavit filed in support of the writ petition several anterior facts relating to the nature of the assessee being a trust entitled to exemption under the INcome-tax Act, 1961, have been stated in detail. Having regard to the issue under consideration in this writ petition, it is sufficient to mention the following facts alone.

(3.) SUBSEQUENTLY, a reference application was filed by the assessee before the Tribunal to refer the dispute to the High Court by stating certain questions of law as arising out of the order of the Tribunal dated June 10, 1987. By order dated December 9, 1987, the reference application was dismissed by the Tribunal, Thereafter the Income-tax Officer appears to have taken steps to call upon the assessee to furnish particulars regarding the assessment years 1974-75 and 1975-76. Consequently, the present writ petition has been filed for the issue of a writ of prohibition on the ground that inasmuch as the assessment was barred by limitation the Income-tax Officer had no jurisdiction to proceed further in making the assessment for the year 1975-76 (1974-75 ?).