Law:

Section:

Section 144, read with section 256 of the Income-tax Act, 1961 - Best assessment - Best assessment was completed under section 144 as return was not filed before assessment - Assessee's application under section 146 was also rejected - Tribunal upheld said rejection on ground that assessee could not assign any satisfactory explanation for not filing return before making of assessment - Whether, any question of law arose from said order of Tribunal - Held, no - Whether, in view of fact that section 139(4) could have no application to facts of case, when, admittedly, return was not filed before making of assessment, but was filed thereafter, question as to whether Tribunal had correctly interpreted section 139(4) did not arise out of its order and could not be referred - Held, yes JUDGMENT B.P. Jeevan Reddy, CJ.-By this application under section 256(2) of the Income-tax Act, 1961, the assessee is asking this court to ask the Tribunal to state the following three questions : "1.Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the rejection of application under section 146 of the Income-tax Act, 1961, on the simple reason that the return was not filed before the date of hearing for application under section 146 of the Income-tax Act, whereas the return was filed on June 11, 1984, before the date of hearing ? 2.Whether, on the facts and in the circumstances of the case, the Tribunal Bench have correctly interpreted the provisions of section 139(4) of the Income-tax Act, 1961, whereas the provisions have been amended with effect from April 1, 1989, and shall also be applicable to the earlier assessment year ? 3.Whether, on the facts and in the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492