The Commissioner Of Income Tax v. Shri Kashmir Ram Singh

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICGTION INCOME TAX REFERENCE NO. 16 of 1990 The Commissioner of Income Tax ... Applicant. vs. Shri Kashmir Ram Singh ..... Respondent Mr. Ashok Kotangale, Sr. Counsel i/b. K. C. Sidhwa for Applicant.Ms. Asifa Khan for Respondent. Date: 14[th] July, 2005. P. C.: 1. By this reference under section 256 (1) of the Income Tax Act , 1961, the Income Tax Appellate Tribunal has referred the followingquestions of law for the opinion of this court: “Whether on the facts and circumstances of the case and in law, the Tribunal was justified in law in holding that the assessment made on18.9.1980 was barred by limitation and hencebad? 2. The question arises out of the order passed by the Tribunal dated4.8.1982 in I.T.A. No. 1425 (Bom)/ 1981 for the Assessment Year1972-73. The above question can hardly be said to be a question oflaw. The Tribunal has taken into consideration different factual datesand has reached to the conclusion that the assessment made for theAssessment Year 1980-81 is barred by law of limitation. Even if thedates are calculated on the basis of the 2[nd] return , in that event theassessment for the year 1980-81 is also barred by limitation. Thematter needs to be considered by the first date of the return, i.e.,from August, 1972 , as the return filed under the signature of thepower of attorney holder is a perfectly valid return. If the limitationcalculated is based on the calculation of the date of first return,undisputedly the assessment made during the Assessment Year1980-81 is barred by limitation. As a matter of fact the adjudicationof the issue turns ont eh factual aspect of the matter. 3. In this view of the matter no question of law is involved. Hence the reference is returned unanswered. Reference stands disposed ofwith no order as to costs. (V. C. DAGA J. ) (A. S. AGUIAR J.) -