1990-VIL-53-SC-DT

Equivalent Citation: [1991] 188 ITR 297 (SC)

Supreme Court of India

Civil Appeal No 1104 of 1976.

Date: 12.12.1990

COMMISSIONER OF INCOME-TAX

Vs

SURAJ PAL SINGH

For the Appellant : Manoj Arora and Ms. A. Subhashini, Advocates
For the Respondent : A. P. Chauhan , Roopendra Singh and C. K. Ratnaparkhi, Advocates

BENCH

K. N. SINGH AND N. D. OJHA JJ.

JUDGMENT

This appeal is directed against the judgment and order of the High Court of Allahabad dated July 11, 1975, CIT v. Surajpal Singh [1977] 108 ITR 746, answering the question in the affirmative in favour of the assessee and against the Department.

The Income-tax Appellate Tribunal referred the following question to the High Court :

"Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessment made by the Income-tax Officer was barred by limitation."

The High Court, on a detailed consideration of the facts and circumstances of the case, held that the Tribunal was right in holding that the case was not one to which the provisions of section 271(1)(c) of the Income-tax Act, 1961, corresponding to section 28(1)(c) of the old Act apply inasmuch as the Income-tax Officer had not recorded any finding or brought any material on record within a period of 4 years to show that it was a case of concealment. The High Court agreed with the findings recorded by the Tribunal that the assessment was clearly time-barred.

After hearing learned counsel for the appellant, we do not find any good reason to take a different view. The appeal fails and is, accordingly, dismissed. There will be no order as to costs.

 

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