COMMISSIONER OF INCOME TAX Vs. VIPIN BATRA
HIGH COURT OF DELHI
COMMISSIONER OF INCOME TAX DELHI-X, NEW DELHI
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MADAN B.LOKUR, J. -
(1.) The Revenue is aggrieved by an order dated 30th November, 2005 passed by
the Income Tax Appellate Tribunal, Delhi Bench SMC in ITA No.5020/Del02004
relevant for the assessment year 1996-97.
(2.) By the impugned order, the Tribunal took the view that re-assessment
proceedings carried out by the Assessing Officer in terms of Section 147/148 of
the Income Tax Act, 1961 (the Act) lacked in valid jurisdiction and were,
therefore, liable to be set aside.
(3.) After hearing learned counsel for the parties, we admit this appeal and
frame the following substantial question of law for consideration:
"Whether the Income Tax Appellate Tribunal was correct in law in holding that
the notice issued by the Assessing Officer under Section 148 of the Income Tax
Act, 1961 was bad in law and, therefore, the assessment framed in pursuance
thereof was liable to be quashed.";
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