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TMI Blog1989 (7) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... KIRPAL J.-This petition has been filed under section 256(2) of the Income-tax Act seeking reference of the following question of law to this court : "Whether the Income-tax Appellate Tribunal was correct in law and on facts in holding that the order passed in appeal by the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal in ITA No. 1325/Delhi/83 will lose effect and wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder itself was barred by time. The submission was that this contention had not been dealt with by the Tribunal. The Tribunal then passed an order under section 254(2) rectifying its earlier order. The Tribunal came to the conclusion that such a contention had been raised by the assessee and it decided that contention in favour of the assessee. The decision of the Tribunal, therefore, was that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect and would become infructuous. Against the said decision, the Department filed an application under section 256(1)which was dismissed and now an application under section 256(2) has been filed seeking reference of the question of law which has been reproduced above. In our opinion, the decision of the Tribunal is correct when it stated that the effect of holding that the assessment was bar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pinion, there is no question of law as such arising in this order. Dismissed. We may also note that Mr. Bishamber Lal, counsel for the respondent, contended that in view of the decision in C WT v. Ilia Dalmia [1987] 168 ITR 306 (Delhi) and CIT v. Mtt. Ay. S. Ay. Arunachalam Chettiar [1953] 23 ITR 180 (SC), no reference is maintainable. For the view which we have already taken, it is not necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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