TMI Blog2008 (9) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... robate by the Additional District Judge, Rohtak, had no consequence/effect to the assessment proceedings and would not extend the period of limitation – assessment framed was barred by limitation - Revenue’s appeal is dismissed - 511 of 2007 - - - Dated:- 15-9-2008 - ADARSH KUMAR GOEL and AJAY TEWARI JJ. Krishan Mehta for the appellant. JUDGMENT The judgment of the court was delivere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med for the assessment year 1993-94 to 1997-98 were void ab initio being beyond the period of limitation ignoring the provisions of section 150(1) of the Income-tax Act, 1961? 3. Whether, on the facts and circumstance of the case, the learned Income-tax Appellate Tribunal has misdirected itself in declaring the assessments for the assessment years 1993-94 to 1997-98 as void ab initio, whereas th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee in her favour, i.e., November 30, 2000, and consequently held that the notice for the year 1993-94 was hit by limitation but that the notices for the subsequent years and the consequent assessments were valid. The Revenue carried the matter up in second appeal which was dismissed holding as follows: "... once I have held that no finding or direction has been given by the hon'ble j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had no consequence to the assessment placing reliance on the decision of the hon'ble Supreme Court in the case of ITO v. Murlidhar Bhagwan Das reported in [1964] 52 ITR 335. The Tribunal thus held that the order dated November 30, 2000, would not cause the limitation to extend under section 150 of the Act. 5. In this view of the matter, we are unable to hold that a substantial question of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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