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TMI Blog1990 (3) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... d return on31-3-1979. No assessment was, however, made on the basis of those returns as the same were not traceable. Since according to the income returned by the assessee he was entitled to a sizeable refund, he approached the concerned authorities pointing out that the assessment has become barred by time and the entire amount of Rs. 64,821 be refunded to him. The assessee has placed before me a copy of the letter dated9-3-1984addressed by his counsel to the Inspecting Asstt. Commissioner-VI, C-Circle, Mayur Bhawan,New Delhi. Ultimately vide letter dated 12-9-1984 the assessee's counsel applied to the Chairman, Central Board of Direct Taxes, New Delhi seeking the Board's intervention to ensure that assessee gets his rightful dues of incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment made was bad in law having been made after the expiry of the time limit. The AAC rejected the appeal by observing that it was not within his powers to order the refund of the entire tax. The assessee is now in appeal before this Tribunal and again the assessee's contention is that the assessment order made in this case is barred by time and hence the entire amount of tax should be refunded. For this proposition reliance has been placed on the case of Deep Chand Jain v. ITO [1984] 145 ITR 676 (Punj. Har.). The learned Departmental Representative, on the other hand, contended that the assessment having been made under instructions of the Board was a valid one. 3. In the case before me, as is evident from the narration of the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax on the assessed income existed in spite of the expiry of the period of limitation and the assessee having got the benefit of the refund in pursuance of the Board's instructions cannot now be allowed to contend that the Board's instructions exceeded its authority. 4. As regards the case of Deep Chand Jain the facts were different. In that case no assessment was made and there were no instructions of the Board in terms of sec. 119. The Hon'ble High Court was dealing with Writ Petition under Art. 226 while the assessee is coming to this Tribunal by way of an appeal against the assessment order, which, in my view, has been made validly in pursuance of the instructions of the Board and also in accordance with the consent of the assessee, as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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