9911796707
|
Home
Issues Involved: Assessment order served beyond prescribed period; Disallowance of certain expenses; Commissioner's remand order; Mistakes in order rectification; Reference application under section 60 of the Act.
Assessment Order Served Beyond Prescribed Period: The petitioner, a firm, challenged the assessment order served on July 20, 1984, for the assessment year 1978-79, contending it was beyond the five-year limitation period u/s 35(2) of the Agricultural Income-tax Act. The petitioner argued that the order's communication date is crucial for its validity, emphasizing that communication is essential for an order to take effect. The Commissioner's failure to address the limitation issue in the remand order was highlighted, leading to a directive for the assessing authority to consider and decide the matter on its merits. Disallowance of Certain Expenses: The petitioner appealed against the initial assessment order, claiming improper disallowance of certain expenses. The appellate authority modified the order, leading to a revised order in 1989. The petitioner raised contentions regarding disallowed expenses, including labour charges for manuring. The Commissioner remanded the case for re-examination, leaving various issues open for fresh consideration by the assessing authority. Commissioner's Remand Order: The Commissioner's order remanding the matter for re-examination of all facts was upheld, with the directive for the assessing authority to consider the limitation issue specifically. The petitioner was allowed to raise new grounds along with previous contentions, emphasizing the need for a detailed verification of records at the lower level. Mistakes in Order Rectification: The petitioner filed a petition for rectifying mistakes in the order, particularly the lack of a specific finding on the limitation issue. The Commissioner dismissed the rectification application, leading to a reference application under section 60 of the Act. The assessing authority was directed to address the limitation issue based on records and make a decision on its merits. Reference Application under Section 60 of the Act: The petitioner's reference application under section 60 of the Act sought to draw up a statement of the case and refer it to the High Court. The Commissioner's dismissal of the application was noted, emphasizing the need for the assessing authority to consider and decide the limitation issue along with any other relevant grounds raised by the petitioner.
|
