M. Katju, J. - (1.) This writ petition has been filed for a mandamus directing the respondents to refund a sum of Rs. 3,23,226 with interest from 1st April, 1986, till the date of actual refund in relation to the asst. yr. 1984-85. Heard learned counsel for the parties.
(2.) The petitioner was assessed in the status of AOP and tax was charged at the maximum marginal rate under the IT Act. True copy of the assessment order is Annexure 1 to the writ petition. Against this order the petitioner filed an appeal which was allowed by the CIT(A) which set aside the order of the ITO and directed him to pass a fresh order. True copy of the order of the CIT(A), is Annexure 2 to the writ petition. Against this order the Department filed an appeal before the Tribunal which dismissed the appeal. True copy of the order of the Tribunal is Annexure 3 to the writ petition.
(3.) It is alleged in para. 4 of the writ petition that in pursuance of the order of the CIT(A) dt. 21st March, 1988 the ITO was required to pass a fresh order within two years from the date of the order of the CIT(A), but the ITO did not pass any such order, and hence the assessment has become time-barred.;