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TMI Blog2007 (1) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the approval of the Range DCIT taken by the Assessing Officer vitiated the assessment proceeding and consequent thereof the assessment order issued by the Assessing Officer?" We have heard Mr. U. Bhuyan, learned counsel for the appellant, and also Dr. Saraf, learned senior counsel for the respondent-assessee. The dispute relates to the assessment year 1993-94. The Assessing Officer made assessment under section 144 of the Income-tax Act computing the total income at Rs. 19,48,296 and initiated proceedings under section 143(1)(b). The income-tax payable on the amount assessed has been determined at Rs. 18,09,198. This order dated February 25, 1997, was passed with the previous approval of the Range Deputy Commissioner of Income-tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) stood extended up to March 31, 1996. The assessment order passed on February 25, 1997, was, therefore, barred by the limitation imposed under the Act. Section 153(1)(a) provides that no assessment could be made under section 144 after the expiry of two years from the end of the assessment year in which the income was first assessable. Sub-section (3) provides that the provisions of this sub-section shall not apply to assessment, reassessment or recomputation in consequence of or to give effect to any finding or direction contained in an order passed under section 250, 254, 260, 262, 263 or 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act. Clause (ii) of Explanation 1 to sub-se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period between February 14, 1996 and October 15, 1996, is to be excluded in computing the period of limitation. If it is so done, the assessment order passed by the Assessing Officer would be well within the period of limitation as provided under the Act. Dr. A. K. Saraf, learned senior counsel for the respondent-assessee argued that no order of stay was as such passed by the High Court. The said civil rule under article 226 of the Constitution was filed by the assessee seeking appropriate direction for transfer of the proceeding from the file of Shri Dibendu Kumar Deb, Income-tax Officer, Ward Karimganj, to any other officer. The assessee preferred an application under section 127 of the Income-tax Act seeking transfer of the case. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Limitation Act as well. That apart, the provisions of sub-section (2A) of section 153 are meant for cases specified therein, and it has also no application in the case at hand. Having regard to the provisions of law and the facts and circumstances of the case as discussed, question No.1 is answered against the Revenue and in favour of the assessee. The assessment order was passed with the previous approval of the Range Deputy Commissioner of Income-tax. This was done in view of the order passed by the Commissioner while disposing of the application under section 127 that the assessment order shall be prepared under the supervision of the Range Deputy Commissioner of Income-tax. Mr. Bhuyan, learned counsel for the Revenue, submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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