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2004 (7) TMI 43 - HC - Income Tax"Whether, the order passed by the Assessing Officer on May 31,1982, u/s 104, is within the limitation under section 106(b)?" - appellant submits that in view of S. 106(b), the order is within time as that has been passed within a year from the date of the reassessment order passed by AO giving effect to the order in appeal - In the case in hand, when the limitation for giving effect to the order of the Commissioner of Income-tax (Appeals) should be passed on or before March 31, 1982, the order under section 104 to give effect to the order of the Commissioner of Income-tax (Appeals) has been passed on May 31, 1982, thus, the order of the Assessing Officer dated May 31,1982 is beyond limitation and, thus, Illegal. In the result, we see no reason to interfere in the impugned order. The appeal stands dismissed.
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