Atma Prakash Vs. Commissioner of Income-tax - Court Judgment |
| Direct Taxation |
| Allahabad High Court |
| Jan-23-1991 |
| Income-tax Application No. 246 of 1990 |
| B.P. Jeevan Reddy, C.J. and ;G.D. Dubey, J. |
| [1991]191ITR567(All) |
| Income Tax Act, 1961 - Sections 139(4), 146 and 256 |
| Atma Prakash |
| Commissioner of Income-tax |
- order--applicability of s. 139(4) not attracted to facts of case, as return not filed before assessmentheld:so far as the question whether the tribunal bench have correctly interpreted the provisions of s. 139(4), whereas the provisions have been amended w.e.f. 1-4-1989, and shall also be applicable to the earlier assessment year is concerned it can not be referred for more than one reason. firstly, it does not arise from the order of the tribunal, as pointed out by the tribunal in its order under s. 256(1). secondly, s. 139(4) can have no conceivable application to the facts of this case when, admittedly, the return was not filed before the making of the assessment but was filed thereafter.income tax act 1961 s.256 reference--question not arising out of tribunal's
ORDER
--Applicability of s. 139(4) not attracted to facts of case, as return not filed before assessment
HELD:
So far as the question whether the Tribunal Bench have correctly interpreted the provisions of s. 139(4), whereas the provisions have been amended w.e.f. 1-4-1989, and shall also be applicable to the earlier assessment year is concerned it can not be referred for more than one reason. Firstly, it does not arise from the order of the Tribunal, as pointed out by the Tribunal in its order under s. 256(1). Secondly, s. 139(4) can have no conceivable application to the facts of this case when, admittedly, the return was not filed before the making of the assessment but was filed thereafter.
Income Tax Act 1961 s.256
Reference--QUESTION NOT ARISING OUT OF TRIBUNAL'S