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TMI Blog2015 (9) TMI 1626X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent(s) Mrs Sarla Chandra,Adv.(Not present) ORDER The matter relates to the assessment years 1950-51 to 1958-59. Assessments in respect of these years in the case of the respondent/assessee, were made by the Assessing Officer and thereafter notices were issued under Section 144 read with Section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') and re-assessment p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt Special Leave Petition was filed. This Special Leave Petition was granted and, therefore, was converted into C.A. Nos. 6944-6952 of 1995. These appeals were finally dismissed on 16.01.2001. Even after the dismissal of the appeals, the assessee did not pay the tax that was assessed and in these circumstances the Tax Recovery Officer issued recover certificate dated 11.11.2003 for recovery of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere independent and distinct then the statutory appeal under Section 261 of the Act and further that these proceedings were filed by the export firm and not by the assessee. In the aforesaid circumstances, the issue is as to when the proceedings got finalized namely on 08.04.1987 when the High Court had passed the order dismissing the application of the assessee under Section 256(2) of the Act or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce application under Section 256(2) of the Act was dismissed by the High Court. Admittedly, it is this order dated 8.4.1987 which was the subject matter of appeal before this Court and the appeal was dismissed on 16.01.2001. Therefore, the order dated 8.4.1987 passed by the Bombay High Court had not attained finality. On the aforesaid facts, we find that the proceedings got finalized only on 16.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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