Reference u/s144-B to I.A.C. u/s125-Extension of time.

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..... d an occasion to consider the question whether the time for completion of assessment extended by proviso to section 153 in a case where a reference is made by the ITO to the IAC in terms of sec.144 B .....

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..... sions would apply MUTATIS-MUTANDIS to a situation where an I.A.C. and ITO held concurrent jurisdiction u/s.125 A of the I.T.Act. In such a situation the I.A.C. should not take on assessment function o .....

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