9911796707
TMI Blog1989 (12) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... 976-77, the petitioner had sought reference of the following five questions of law before the Income-tax Appellate Tribunal : "(1) Whether the final assessment order declared as a draft assessment order dated March 5. 1983, by Mr. D. N. Sachdeva, Income-tax Officer, is a proper order under section 143(3)/144B/129 of the Incometax Act when the assessment order dated March 29, 1979, was time-barred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 21, 1979, an assessment was made against the petitioner. An appeal was filed and on September 25, 1980, the Commissioner of Income-tax (Appeals) set aside the assessment order and remanded the case for fresh assessment order being passed. A further appeal was filed by the Department, but the Tribunal dismissed the same on January 11, 1982, and it upheld the order of the Commissioner of Income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been filed. In the present petition, the following three questions have been sought to be raised : "(1) Whether, on the facts and circumstances, the assessment orders made are legal and within time under the Income-tax Act? (2) Whether the addition of Rs. 13,393 held by the Tribunal by applying 40 per cent. gross profit rate to sale was justified in law when 30 per cent. gross profit was held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with regard to the question of law pertaining to the original assessment order being barred by time. It is contended by learned counsel for the petitioner that this is a pure question of law and should be referred. In our opinion, there is no merit in this contention. The assessment order dated April 21, 1979, was the subject of appeal to the Commissioner of Income-tax (Appeals) and then to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated January 11, 1982, had been passed by the Tribunal. What is in appeal before the Tribunal in this case was not the assessment order dated April 21, 1979, but the fresh order of the Incometax Officer which was passed later. The answer to the question raised is, therefore, self-evident and we see no reason as to why the Tribunal should be directed to state the case for referring any question o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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