REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF INCOME-TAX Appellant

V/S

BAJRANG DAL MILLS Respondents

Referred Judgements :-

B. SUBBARAO V. INSPECTING ASSISTANT COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME TAX V. SUBHASH CHAND GOEL [REFERRED TO]
TOWN MUNICIPAL COUNCIL ATHANI VS. PRESIDING OFFICER LABOUR COURTS HUBLI [REFERRED TO]
NITYANANDA M JOSHI VS. LIFE INSURANCE CORPORATION OF INDIA [REFERRED TO]
HUKUMDEV NARAIN YADAV VS. LALIT NARAIN MISHRA [REFERRED TO]
COMMISSIONER OF SALES TAX U P LUCKNOW VS. PARSON TOOLS AND PLANTS KANPUR [REFERRED TO]
MANGU VS. STATE OF RAJASTHAN [REFERRED TO]
SUSHILA DEVI VS. RAMANANDAN PRASAD [REFERRED TO]
SAKURU VS. TANAJI [REFERRED TO]
MUKRI GOPALAN VS. CHEPPILAT PUTHANPURAYIL ABOOBACKER [REFERRED TO]
R RUDRAIAH VS. STATE OF KARNATAKA [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. DATA SOFTWARE RESEARCH COMPANY LIMITED [REFERRED TO]
GOPAL SARDAR VS. KARUNA SARDAR [REFERRED TO]
FAIRGROWTH INVESTMENTS LTD VS. CUSTODIAN [REFERRED TO]
DAMODARAN PILLAI VS. SOUTH INDIAN BANK LTD [REFERRED TO]
DEEN DAYAL GOYAL VS. INCOME TAX APPELLATE TRIBUNAL [REFERRED TO]
GUPTA A TRUST ESTATE VS. COMMISSIONER OF WEALTH TAX [REFERRED TO]
NIHALKARAN VS. COMMISSIONER OF WEALTH TAX [REFERRED TO]
C I T KOLKATA III VS. ORISSA CONCRETE and ALLIED INDUSTRIES LIMITED [REFERRED TO]
R V SAROJINI DEVI VS. INSPECTING ASSISTANT COMMISSIONER OF INCOME TAX [REFERRED TO]
INSPECTING ASSISTANT COMMISSIONER OF INCOME TAX ACQUISITION VS. KEDAR NATH JHUNJHUNWALLA [REFERRED TO]

JUDGEMENT

(1.) In Income Tax Reference No. 68 of 1987 the Income Tax Appellate Tribunal, Allahabad has referred the following question of law under Section 256(1) of the Income Tax Act 1961 (hereinafter referred to as the Act) for opinion to this Court:" Whether Section 5 of the Indian Limitation Act is applicable to the Income-tax proceedings?"

(2.) Whereas in Income Tax Reference No. 275 of 1991 which relates to proceedings for imposition of penalty under Section 273(c) of the Act for the Assessment Years 1977-78 and 1978-79, the Income Tax Appellate Tribunal has referred the following identical question of law for opinion to this Court:-

(3.) Briefly stated the facts giving rise to the present reference No. 68 of 1987 are as follows:The reference relates to the assessment year 1977-78 and 1978-79. The assessments for the assessment years in question were completed under Section 144 on 20.2.1981. The assessment orders were served on the assessee on 9.3.1981. The assessee moved an application under Section 146 on 9.4.1981. Whereas under the stipulated provisions of the Act, the application under Section 146 should have been tiled on or before 8.4.1981. The assessee accordingly moved an application for condonation of the delay of one day under Section 5 of the Limitation Act. The Income-tax Officer considered the submission of the assessee and observed that in view of the clear provisions of Section 146, he had no powers to condone the delay. The Income-tax Officer accordingly rejected the applications under Section 146 holding that it was barred by time.

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COMMISSIONER OF INCOME TAX Vs. BAJRANG DAL MILLS

Referred Judgements :-

JUDGEMENT

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