Ajit K. Sengupta, J. - (1.) In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1962-63, the following questions of law have been referred to this court ; "1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the order recorded in the order sheet entry on April 11, 1967, was an order of assessment within the meaning of Section 143(3) and was not barred by limitation under Section 153 of the Income-tax Act, 1961 ? Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in directing the Income-tax Officer to redo the assessment after having found that the order recorded in the order sheet on April 11, 1967, was not in accordance with the law and contrary to the principles of natural justice ?"
(2.) Shortly stated, the facts are that the assessee is a Hindu undivided family. The assessment year is 1962-63, relating to the Dewali year ending on November 3, 1961. The assessee was served, within the statutory period of time available for completion of assessment for the year under reference, with a notice of demand dated April 11, 1967, for the said year. The assessee, however, did not receive a copy of the assessment order on the basis of which the notice of demand had been issued. It is not in dispute that the notice of demand was received within the statutory time. The detailed assessment order under Section 143(3) of the Act relating to the assessment year under reference and typed on a form which was indicative of its having been printed on November 16, 1967, was claimed to have been received by the assessee on May 4, 1968, along with the orders for the subsequent assessment years. On these facts, the assessee had originally challenged the order relating to the assessment year under reference received on May 4, 1968, as barred by limitation, although this order had been shown as dated April 11, 1967. 2. In the original appeal before the Appellate Assistant Commissioner, the assessee contended that the order had been ante-dated because the Income-tax Officer could not possibly have typed an order dated April 11, 1967, on a form printed subsequently on November 16, 1967. The Appellate Assistant Commissioner, however, did not deal with this contention of the assessee when he originally passed his appellate order.
(3.) The assessee went up in appeal before the Tribunal and the latter, vitle its order dated February 17, 1972, set aside the order of the Appellate Assistant Commissioner and restored the appeal to his file with a direction to investigate into the point of limitation and dispose of the appeal on merits.;