1997 (3) TMI 39

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..... , on the facts and in the circumstances of the case, the assessment for the years 1979-80 and 1980-81 were completed within the period prescribed under sub-s. (2) of s. 35 of the Agrl. IT Act." Sec. 35(2) provides that no order of assessment under s. 18 or assessment or reassessment under sub-s. (1) of s. 35 shall be made after the expiry of five years from the end of the year from which the ag .....

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..... issued so as to be beyond the control of the authority concerned, for any possible change or modification. This should be done within the prescribed period, though the actual service of the order may be beyond that period. For both years the assessment orders were despatched after the period of five years prescribed under s. 35 (2). In the light of the above, we answer the question in the nega .....

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