ASHOK M PATEL Vs. UNION OF INDIA

JUDGEMENT

(1.) THE decision rendered in this appeal shall govern the disposal of another connected appeal being I. T. A. No. 13 of 2003, because both these appeals involve identical points and secondly, both the appeals are filed by the same assessee.

(2.) THIS is an appeal filed by the assessee under Section 260a of the Income-tax Act, 1961 against an order dated September 30, 2002, passed by Income-tax Appellate Tribunal, Indore in I. T. A. No. 625/ind. /91. The appeal was admitted for final hearing on the following substantial question of law: Whether a return was filed under the Amnesty scheme, whether a regular order of assessment based on an earlier return could have been passed after subsequent filing of such Amnesty scheme ?

(3.) WITHOUT taking note of the facts in detail, as to on what date the returns were filed and on what date the assessment orders were passed on those returns, the question that really arises for consideration in these two appeals which arise out of the assessment years 1981-82 and 1984-85 filed by the assessee and the same was pressed in service by learned Counsel for the appellant is whether the order of assessment passed in regular assessment is legally sustainable in view of the assessment order passed on the return filed pursuant to the Amnesty scheme ? In other words, the question that arises for consideration is can there be two assessment orders in respect of one assessment year one in regular assessment and other in the Amnesty Scheme ?