2003 (3) TMI 63

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..... eeking reference in a matter where the answer is plain and unambiguous and ascertainable from a bare reading of the statutory provision. The return having been admittedly filed under section 139(4) of the Act, as noticed by the Commissioner, and when the return satisfies the requirements of section 80 as it stood at the relevant time which only provides that a return should have been filed under s .....

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..... be carried forward and set off under sub-section (1) of section 72 or sub-section (2) of section 73 or sub-section (1) of section 74 or sub-section (3) of section 74A." It is undisputed that the assessee did file the return before the expiry of the period specified in section 139(4) for this assessment year, although that return was filed after the assessee had been called upon to file the retur .....

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..... , 1984, with effect from April 1, 1985, did not have the effect of altering the law for the period prior thereto. The Tribunal thereafter having affirmed the order of the Commissioner, the reference has been made at the instance of the Revenue. We are unable to appreciate the conduct of the Revenue in seeking reference in a matter where the answer is plain and unambiguous and ascertainable fro .....

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