9911796707
TMI Blog1993 (10) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... aid notice - writ petition was rightly dismissed observing that no mandamus can be issued compelling the Income-tax Officer to make an order of assessment beyond the period of limitation prescribed by section 153(2) - - - - - Dated:- 27-10-1993 - S. P. BHARUCHA. and B. P. JEEVAN REDDY. ORDER This appeal is preferred against the decision of the Madhya Pradesh High Court. The assessee is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice. The writ petition was dismissed observing that no mandamus can be issued compelling the Income-tax Officer to make an order of assessment beyond the period of limitation prescribed by section 153(2). In this appeal, it is urged by Sri Sen, learned counsel for the appellant, that by virtue of clause (ii) of sub-section (3) of section 153, the High Court could have directed the Income-tax Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions (1) and (2) shall not apply to the following classes of assessments, reassessments and recomputations which may, subject to the provisions of sub-section (2A), be completed at any time (i) where a fresh assessment is made under section 146; (ii) where the assessment, reassessment or recomputation is made on the assessee or any person in consequence of or to give effect to any finding or di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive a direction to the authority under the Act to ignore the period of limitation prescribed in the Act. Sri Sen, learned counsel, relies upon the decision of the Allahabad High Court in Vithaldas v. ITO [1969] 71 ITR 204. In that case, an order of assessment was made subject to rectification under section 35 of the Act. The order of assessment was dated December 15, 1955. Under section 35, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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