TMI Blog2002 (3) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... swer to the question referred must, be answered in the affirmative, in favour of the assessee and against the Revenue. - - - - - Dated:- 22-3-2002 - Judge(s) : S. B. SINHA., A. K. SIKRI. JUDGMENT The judgment of the court was delivered by S.B. SINHA C.J.-The question, which has been referred for the opinion of this court in these references at the instance of the Revenue under section 256(1) of the Income-tax Act, 1961 (in short, "the Act"), by the Income-tax Appellate Tribunal, Delhi Bench "D", Delhi (in short "the Tribunal"), is as under: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in confirming the order of the Commissioner of Income tax (Appeals) in annulling the reassessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber 8, 1971, the amount of compensation was enhanced to Rs.6,423 per month. Pursuant to and in furtherance of the said judgment, the assessee during the assessment year 1973-74 received a sum of Rs.2,88,776 for the period from March 13, 1959, to October 31, 1972. For the assessment year 1973-74, the Income-tax Officer took into account the sum of Rs.21,180 being the excess amount at the rate of Rs.1,805 per month for the period November 1, 1971 to October 31, 1972. The balance amount of Rs.2,67,596 was taxed by the Income-tax Officer in the assessment year 1974-75 under the head "Income from other sources". An appeal thereagainst was filed by the assessee before the Appellate Assistant Commissioner (in short, "the AAC"). The Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have elapsed from the end of the relevant assessment year, unless the case falls under sub-clause (ii) or sub-clause (iii); (ii) if four years, but not more than seven years, have elapsed from the end of the relevant assessment year unless the income chargeable to tax which has escaped assessment amounts to or is likely to amount to rupees fifty-thousand or more for that year; (iii) if seven years, but not more than ten years, have elapsed from the end of the relevant assessment year, unless the income chargeable to tax which has escaped assessment amounts to or is likely to amount to more than rupees one lakh or more for that year; (b) in any other case,-- (i) if four years have elapsed from the end of the relevant assessment year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e made in pursuance of the notice is to be made on him as the agent of such non-resident, the notice shall not be issued after the expiry of a period of two years from the end of the relevant assessment year." Time limit for issue of notice under section 148: --------------------------------------------------------------------------------------- Up to four years Beyond four years, Beyond seven from the end of the but up to seven years years but up to ten relevant assessment from the end of the years from the end of year relevant assessment year the relevant assessment year ------------------------ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the directions purported to have been issued by the Appellate Assistant Commissioner as regards the said sum of Rs.2,67,596 by treating the same as "income from house property" and held: "12. Before closing, we would like to say a word about the direction of the learned Appellate Assistant Commissioner to the Income-tax Officer to bring the amount in question to tax under the head 'Income from house property' in the respective assessment years to which the income relates. This direction of the learned Appellate Assistant Commissioner has to be construed in the light of the decision of the Supreme Court in the case of Rajinder Nath v. CIT [1979] 120 ITR 14. It was not at all necessary for the disposal of the assessee's appeal for thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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