TMI Blog1990 (5) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... first time on October 5, 1974, by the Income-tax Officer, 'A' Ward, Circle II, Lucknow. Thereafter, a rectification was made in the order of assessment under section 154 of the Act on February 12, 1975. There after, the Income-tax Commissioner took up the matter and passed an order under section 263 of the Act on September 30, 1976, holding that interest under section 217(1A) was leviable against the petitioner but the same was not charged, and hence, the Income-tax Commissioner set aside the assessment order of the Income-tax Officer and directed the Income-tax Officer to make a fresh assessment according to law. Being aggrieved by the order of the Income-tax Commissioner, the petitioner filed an appeal before the Income-tax Appellate Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order and the realisation from or on behalf of the petitioner by the Income-tax Department in connection with the assessment for the year 1974-75. On March 5, 1983, the impugned notice (annexure-12) was issued by the respondent to the petitioner under section 148 of the Act. In this printed notice, the irrelevant portion was not deleted but this notice, as it is, was given under section 147 of the Act. It was on the ground that certain income had escaped assessment and hence the assessment of the income of the petitioner for the year 1974-75 was going to be reopened. In this connection, the petitioner has brought on record a copy of the order of the respondent besides an extract from the report dated February 29, 1983, of the Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y such assessment, reassessment or recomputation as is referred to in that sub-section relates to an assessment year in respect of which an assessment, reassessment or recomputation could not have been made at the time the order which was the subject-matter of the appeal, reference or revision, as the case may be, was made by reason of any other provision limiting the time within which any action for assessment, reassessment or recomputation may be taken." It is apparent from section 150(1) that a notice under section 148 for reassessment or in other words reopening the assessment for making a fresh assessment could be given, and the proceedings for the same could be started, in consequence of or to give effect to any finding or direction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the disposal of the case before the authority or court. It must also be a direction which the authority or court is empowered to give while deciding the case before it. The expressions 'finding' and 'direction' in section 153(3)(ii) must be accordingly confined. Section 153(3)(ii) is not a provision enlarging the jurisdiction of the authority or court." The fact that these two words have been explained in connection with the consideration of section 153(3) of the Act in that case before the Hon'ble Supreme Court does not make any difference. The same meanings are to be given to those words used in section 151. Therefore, the contention of the respondent that the notice under section 148 has been issued for reopening the assessment on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny time before the expiry of two years from the end of the financial year in which the order under section 146 cancelling the assessment was passed by the Assessing Officer. The further period of two years also expired in the year 1980 or 1981 and in any case much before March 5, 1983, when the notice under section 148 of the Act was given for reopening of the assessment. Thus, in any view of the matter, the initiation of proceedings for reopening of the assessment is barred by time. Further, in view of section 151, there was required the sanction of the Commissioner of Income-tax before issue of the impugned notice under section 148 of the Act for the purpose of reassessment under section 147. In the instant case, the petitioner has chal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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