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TMI Blog2009 (11) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 27.7.1985. The return was not filed within the stipulated time nor any application was made upto the stipulated date. Application made on 30.9.1985 was not considered and assessment was made ignoring the return which has been upheld by the CIT(A) as well as the Tribunal. – held that - since power to extend time was available under Proviso to Section 139(1) read with Rule 13 of the Rules, the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the revenue. Adarsh Kumar Goel,J. 1. At the instance of the assessee, following question of law has been referred for opinion of this Court by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, arising out of its order dated 7.10.1994 in ITA No.1474/Chandi/1989, for the assessment year 1985-86:- "Whether in the facts and circumstances of the case, the Income Tax Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the assessee submits that even after expiry of stipulated date, application for extension of time could be filed which had to be dealt with on merits or time should be taken to have been extended. He relies upon judgment of this Court in Karam Singh v. CIT, Patiala II, (1977) 110 ITR 726 and Harmanjit Trust v. CIT, Patiala I, (1984) 148 ITR 214 and judgment of Patna High Court in CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not carry forward the loss. Reliance has been placed on CIT v. Smt.Gunavathy Dharmasy, (2000) 241 ITR 168 (Kerala) and CIT v. KC Bezbarua, (1992) 195 ITR 321 (Guwahati). 6. We are of the opinion that since power to extend time was available under Proviso to Section 139(1) read with Rule 13 of the Rules, the Assessing Officer was bound to consider the same and convey his decision thereon to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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