9911796707
TMI Blog2006 (2) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... 992-93, 1993-94, 1994-95, 1995-96 and 1996-97. 2. Since all the appeals raise common question for determination and, therefore, we are disposing of all the appeals by a common order. 3. The facts, which have given rise to the aforesaid cases, in short, are that the assessee had been submitting his returns of income throughout all the aforesaid years, in which he had disclosed certain income as "agricultural income". These returns were accepted. However, the assessing officer while dealing assessment year 1997-98, recorded a finding that income of Rs. 1.80 lacs which has been declared as agricultural income, was not agricultural income and, therefore, treated it as income from other sources. In appeal, the Commissioner of Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been completed by 31.3.02, whereas reassessment orders were made much thereafter i.e. on 26.3.03. 8. The Commissioner of Income Tax (Appeals), after considering the provisions of Section 153 and after considering as to whether in the appellate order passed by the Commissioner of Income Tax for the assessment year 1997-98, any direction was given by him in respect of the assessment years in dispute, held that in the absence of any such direction, it could not be said that reassessment orders were passed for giving effect to the appellate order. 9. There is a mention in the order that the defence representative before the Commissioner fairly admitted that in the appellate order, the learned Commissioner of Income Tax (Appeals) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 147 after the expiry of one year from the end of the financial year in which the notice under section 148 was served : Provided that where the notice under section 148 was served on or after the 1 st day of April, 1999 but before the 1 st day of April, 2000, such assessment, reassessment or recomputation may be made at any time up to the 31 st day of March, 2002. (2A) Notwithstanding anything contained in sub-sections (1) and (2), in relation to the assessment year commencing on 1 st day of April, 1971, and any subsequent assessment year, an order of fresh assessment in pursuance of an order under section 250 or section 254 or section 263 or section 264, setting aside or cancelling an assessment, may be made at any time befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the case is covered by provisions of sub-section (1) and sub-section (2). Sub-section (3) of Section 153 excludes the applicability of the aforesaid period of limitation in the circumstances more precisely indicated in Paras (ii) and (iii) thereof. The present case is not covered under Section 153(1) or 153(2). 12. Sub-section 2-A again prescribes the period of limitation in respect of the orders passed under Section 250, 254, 263 or 264, as the case may be. 13. The argument of the learned counsel for the revenue is that reassessment has been made after issuing notice under Section 148 with a view to give effect to the finding of the Commissioner of Income Tax (Appeals) contained in his order of assessment for the year 1997-98 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven effect to, much less in the earlier assessment years. 15. The Tribunal has relied upon the case of Ravinder Nath v. CIT [1979] 120 ITR 14 (SC) reported in reaching the conclusion that the notice under Section 147 was barred by limitation. In the aforesaid case, the apex court interpreted the words "in consequence of or to give effect to any finding or direction contained" as incorporated in clause (ii) of sub-section (3) of Section 153. Their Lordships in the said case held that clause (ii) of Section 153(3) are limited in meanings. It must be for disposal of a particular case in respect of a particular assessee and in relation to the particular assessment year. Further it was further held that "Therefore, in our judgment, the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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