1969 (1) TMI 2

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..... No 881 of 1967. - - - Dated:- 27-1-1969 - J. C. SHAH, V. RAMASWAMI AND A. N. GROVER JJ. For the Appellant : S. T. Desai, Senior Advocate (G. C. Sharma and B. D. Sharma, Advocates) For the Respondent : Sardar Bahadur , Vishnu B. Saharya and Miss. Yougindra Khushalani, Advocates JUDGMENT SHAH J.-- The question referred to the Tribunal is covered by the judgment of this .....

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..... sment in which the income could be assessed. In view of the judgment of this court in the Navanagar Transport case the order is not an order of assessment. Not being an order of assessment the period of limitation prescribed by section 34(3) has no application. The appeal is therefore allowed and the order passed by the High Court is set aside. The answer to the question referred will be that t .....

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