COMMISSIONER OF INCOME-TAX Vs. JYOTI DHILLON

JUDGEMENT

(1.) AT the instance of the Commissioner of Income-tax, Patiala, the following question of law has been referred to this court for its opinion by the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh (hereinafter referred to as the Tribunal ) :

(2.) THE assessee filed a return under Section 139 (4) of the Income-tax Act, 1961 (hereinafter referred to as the Act), on September 6, 1975, for the assessment year 1974-75. A revised return was filed by the assessee on March 21, 1977. Taking the return filed by the assessee on March 21, 1977, as the revised return, the Income-tax Officer, framed a best judgment assessment under Section 144 on March 6, 1978. On an application made by the assessee, the assessment under Section 144 made on March 6, 1978, was cancelled by the Income-tax Officer on March 19, 1978. Thereafter, the Income-tax Officer continued the assessment proceedings which culminated in the assessment order made under Section 143 (3) of the Act on September 10, 1980,

(3.) IN the petition filed under Section 256 (1) of the Act at the instance of the Revenue, the question referred to in the earlier part of the judgment has been sent to us for our opinion.