TMI Blog2004 (7) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Commissioner of Income-tax (Appeals) wrongly confirmed the addition made by the Assessing Officer by determining the income beyond the block period that is before 1991-92. 2. The appellate authority wrongly confirmed the action of the Assessing Officer for assessment under section 154/155 made by the Assessing Officer. 2. The relevant and material facts for the disposal of the issue involved in the identical effective amended grounds of appeals in the case of assessee Shri Tej Ram, are that the land of the assessee was situated in Village Ismailabad, Distt. Kurukshetra (Haryana) and was acquired by the Haryana Government in 1989. The assessee received enhanced compensation along with interest in respect of this land. The assessee fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese years. Thereafter, the Assessing Officer held that the assessee was liable to pay tax for all the FYs in which he has earned income on account of interest and accordingly he worked out the tax payable by the assessee, as detailed in his order. 3. On appeal before the Commissioner of Income-tax (Appeals), the assessee reiterated the submissions which he made before the Assessing Officer and the Commissioner of Income-tax (Appeals) after considering the submissions of the assessee, sustained the impugned addition by making following observations: "I have considered all the relevant material on record and the submissions of the Ld. AR for the assessee of the appellant. A perusal of the chart of I.T. payable as prepared by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to open the case of the assessee beyond that period without the permission of the higher authorities. So the orders of the tax authorities below are liable to be set aside. 6. Ld. DR. for the revenue simply placed reliance on the reasoning given in the orders of the tax authorities below. 7. We have considered the rival submissions, perused the records and carefully gone through the orders of the tax authorities below. 8. In the instant case, the only arguments advanced by the Ld. AR for the assessee before us was that the assessee was only liable to disclose his income for the last ten years and not beyond that. So the Assessing Officer was not justified in coming to the conclusion that the assessee was not entitled to claim refund o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1991-92 also. 8.3 Another relevant provision for claiming the credit for the TDS by the assessee is section 199 of the Act. This section specifies that the tax deducted at source in pursuance of sections 192 to 194,194A, 194B, 194BB, 194C, 194D, 194E, 194EE, 194F, 194G, 194H, 194-1, 194J, 194K, 195, 196 A, 196B, 196C and 196D and paid to the Central Government will be treated as payment of tax on behalf of a person from whose income the deduction was made or of the owner of the security, or depositor or owner of the property or of unit-holders of the shareholder as the case may be and credit shall be given to him for the amount so deducted, on the production of certificate furnished under section 203, in the assessment made under this Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther mention here that from the provisions of section 153(3)(ii) of the Act, as discussed above, it appears that the bar of limitation automatically stands lifted if there is an order of the Court but contrary to the same, Ld. AR for the assessee has not given any provision of law under which beyond a period of 10 years he was not liable to show any tax payable by him nor he was able to show that it was not within the purview of the Income-tax Act to consider the credit for the tax deducted at source by the Assessing Officer beyond a period of ten years. 8.7 Lastly, we would like to refer to the decision of the Apex Court in the case of K.S. Krishna Rao v. CIT [1990] 181 ITR 408 wherein Their Lordships following their decision in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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