Commissioner Of Income-Tax vs Deepchand And Family
1990 Latest Caselaw 282 Del

Citation : 1990 Latest Caselaw 282 Del
Judgement Date : 18 July, 1990

Delhi High Court

Commissioner Of Income-Tax vs Deepchand And Family on 18 July, 1990

Equivalent citations: 1991 192 ITR 632 Delhi

Bench: B Kirpal, H Verma

JUDGMENT

1. We have herd counsel for the parties.

2. An important question which arises in this case and which is a pure question of law is this : Does the responsibility of the assessed to give necessary particulars cease after the filing of the return and does it not continue till the assessment is completed ? This is one aspect which arises in the present case.

3. We, therefore, direct the Tribunal to state the case and refer the following question of law to this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in quashing the reassessment by holding that it was barred by time ?"

4. No order as to costs.

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