COMMISSIONER OF INCOME TAX Vs. RANIRAJ KAUR

JUDGEMENT

(1.) THIS is a reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as the "I. T. Act"), at the instance of the Revenue and the following question of law has been referred by the Tribunal for answer of this court, which reads as under :

(2.) THE year of assessment involved is 1980-81, the previous year ending March 31, 1980. THE assessment of income of the assessee was completed by the Income-tax Officer on March 31, 1983. THE said assessment order was served upon the assessee on February 10, 1984, i.e., to say about 10 months after the passing of the assessment order. THE assessee made an application on February 13, 1984, in Form No. 6A in accordance with Rule 14B of the Income-tax Rules, objecting to the said assessment under Section 143(2)(a) of the Act. It is pointed out that under Section 153 of the Act, the period of limitation has been prescribed for completion of assessment.