2009 (7) TMI 147

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..... , the assessee filed return on May 23, 1981. The assessment was completed on August 8, 1984, under section 143(3)/144B(4) - Tribunal held that the order of the Assessing Officer was barred by limitation - Revenue submits that identical question has been adjudicated upon by this court in CIT v. Gheru Lal Bal Chand [2008 - TMI - 16797 - PUNJAB AND HARYANA High Court] and after referring to Explanati .....

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..... KUMAR GOEL and MRS. DAYA CHAUDHARY JJ. Vivek Sethi for the Commissioner. Rajan Venna for the assessee. JUDGMENT The judgment of the court was delivered by ADARSH KUMAR GOEL J—The Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, has referred the following question of law for opinion of this court, arising out of its common order dated March 9, 1994, in I. T. A. Nos. 221 and .....

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..... een adjudicated upon by this court in CIT v. Gheru Lal Bal Chand [1998]233 ITR 82 (P H) and after referring to Explanation 1, clause (iv) below section 153, it was held that the period up to 180 days from the date on which the draft assessment order is forwarded by the Income-tax Officer to the assessee up to the date on which directions are received is to be excluded. In the present case, the dra .....

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