C. Shah, J. The question referred to the Tribunal is companyered by the judgment of this Court in M. M. Parikh, Income tax Officer v. Navanagar Transport and Industries Ltd. 1967 63 I.T. Rule 663 S.C. This Court held that an order passed under Section 23 A of the Indian Income tax Act, 1922, after it was amended by the Finance Acts of 1955 and 1957 directing payment of additional supertax by a companypany to which the section applies and which has number distributed dividend as prescribed therein is number an order of assessment within the meaning of Section 34 3 of the Act and to such an order the period of limitation prescribed under Section 34 3 does number apply.
