9911796707
TMI Blog1995 (7) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... application under section 256(1) of the Income-tax Act, 1961, the following question has been referred to : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessment for the assessment year 1979-80 made under section 143(3) read with section 144B of the Income-tax Act, 1961, was barred by limitation and cancelling it ? " The matter a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), objection was raised by the assessee that the assessment itself was barred by limitation inasmuch as the draft assessment order was forwarded to the assessee only on April 8, 1982. The Commissioner of Income-tax (Appeals), noticing the fact that the draft assessment order was despatched from the office of the Income-tax Officer on April 8, 1982, agreed with the contention of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be deemed as the forwarding of the draft order itself. The Income-tax Officer has given directions to his office for forwarding the draft order but the draft order was never put in transmission nor was it sent or despatched to the assessee on that date. The draft in the present case was in fact forwarded to the assessee on April 8, 1982, on which date it was despatched by the office of the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eciation of the materials on record cannot be the subject-matter of scrutiny before us. The principles observed in the aforesaid case CIT v. Om Agencies [1994] 207 ITR 794 clearly indicate, inter alia, that a direction to send or despatch, without the act being actually carried on, cannot constitute forwarding. Applying the ratio of the said decision, in the facts and circumstances of the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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