TMI Blog1995 (7) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 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 arises out of the income-tax assessment of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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 assessee that in normal circumstances the assessment woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tself. 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-tax Officer. On such finding of facts, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 case, we find that the Tribunal has rightly deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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