AMARLAL KIRANA STORES Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY filing this writ under Articles 226 and 227 of the Constitution of India, the petitioner seeks to challenge the order, dated February 26, 1999 (annexure P-8), and reiterated by way of intimation by a subsequent order, dated December 7, 2001 (annexure P-26), passed by the Commissioner of Income-tax (intimated on his behalf by the Deputy Commissioner of Income-tax/Assistant Commissioner of Income-tax) to the petitioner. In order to appreciate the controversy involved in the writ, which lies in a narrow compass, a few relevant facts need mention.

(2.) THE petitioner is an assessee, as defined under Section 2(7) of the Income-tax Act," 1961, so too a "person" as defined under Section 87(k) of the Kar Vivad Samadhan Scheme, 1998, as introduced by the Finance (No. 2) Act, 1998. For the assessment year 1992-93, the petitioner filed its return on March 28, 1995. THE Assessing Officer by order dated March 28, 1995, made an assessment and determined the tax liability as also imposed penalty payable by the petitioner for the year 1992-93. THE petitioner was not satisfied with the additional tax liability as also the penalty imposed, and hence, filed an appeal under Section 249 of the Income-tax Act to the Commissioner (Appeals). This appeal came to be dismissed by order dated November 30, 1995, resulting in upholding of the assessment order in its entirety passed by the Assessing Officer. THE petitioner then not being satisfied with the order of the Commissioner of Income-tax (Appeals) filed further second appeal under Section 253 ibid to the Appellate Tribunal on December 26, 1998, i.e., almost after three years of passing of an order by the Commissioner of Income-tax (Appeals). By that time, naturally it had become barred by limitation.

(3.) HEARD Shri G. M. Chafekar, learned senior counsel with Shri Sarda for the petitioner, and Shri A. P. Patankar, learned counsel for the respondents.