Unknown vs The Dispute Resolution Panel (Drp) on 9 June, 2022
16. What can be inferred from an overall reading of Section 153 (1)
and its first two provisos is that no order of assessment can be made after 21
months and the extended period of limitation to pass an assessment order
within further period of 12 months or in other words within 33 months from
the end of assessment year, is only when a reference under 92CA(1) is made
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during the course of assessment proceedings. Again, the language used in the
provision is very clear. The word used is “reference” and not “approval”.
“Reference” is used in the context of reference to TPO and “ approval” is from
the Commissioner. The extended period comes into operation only on a
reference and not on concurrence. When it was not the intention of the
parliament to attach any importance to concurrence from the Commissioner to
reckon the period of limitation, it is not for the court to do so. At this juncture,
it is relevant to refer to the judgment of the Apex Court in Hira Devi v. Distt.
Board [1952 SCR 1122 : AIR 1952 SC 362], wherein, it was observed as
follows: