TMI Blog2004 (7) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - - - - - Dated:- 12-7-2004 - Judge(s) : Y. R. MEENA., PRAKASH TATIA. JUDGMENT This appeal was admitted in terms of the following question: "Whether, on the facts and circumstances of the case, the order passed by the Assessing Officer on May 31,1982, under section 104 of the Income-tax Act, 1961, is within the limitation under section 106(b) of the Act?" The relevant assessment year is 1973-74. The order under section 143(3) of the Income-tax Act was passed on March 20, 1975 and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the Assessing Officer to give effect to appeal order. At the most, he submits that the period can be counted in accordance with the provisions of section 153(2A) of the Act and that period also expires on March 31, 1982. The relevant provisions of section 106 of the Act are reproduced as under: "106. Period of limitation for making orders under section 104.- No order under section 104 shall be made at any time after- (a) the expiry of- (i) four years from the end of the assessment year relevant to the previous year referred to in sub-section (1) of that section, where such assessment year is an assessment year commencing on or before the 1st day of April, 1974; (ii) two years from the end of the assessment year re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling the assessment is passed by the Assessing Officer or the order under section 250 or section 254 is received by the Chief Commissioner or Commissioner or, as the case may be, the order under section 263 or section 264 is passed by the Chief Commissioner or Commissioner." The limitation for consequential orders under section 153 is two years. Undisputedly, the appeal order has been passed on March 31,1980. Therefore, the two years period should be counted from April 1, l980 and the limitation in this case thus expires on March 31, 1982. 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 ef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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