TMI Blog2006 (8) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... eted within time. The agricultural income-tax assessment for the assessment year 1991-92 was completed by the Assessing Officer vide order dated February 25, 1995, and a copy of the same was served on the petitioner on December 19, 1995. Relying on the judgment of this court in Agrl. ITO v. K. Joseph, N. Jacob [1995] 3 KTR 224, the petitioner contended before the Tribunal that the assessment shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 39(3) of the Act based on the return, the time-limit under section 39(6) is applicable. The learned special Government pleader, on the other hand, contended that the Explanation to section 39(6) makes it clear that if the return is not filed under section 35(1) of the Act, then the time-limit for completion of assessment is as provided under section 41 of the Act. The Explanation to section 39 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 35(1), but was liable to file the return under the said section, the limitation for assessment is the one available under section 41 and not under section 39(6) of the Act. Even though the Tribunal has not referred to the Explanation, we find that the order of the Tribunal on limitation is sustainable under the Explanation to section 39(6) of the Act. The assessment is, therefore, completed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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