- (1.) We have heard Shri Sambhu Chopra, learned counsel for the appellant. This income-tax appeal under section 260A of the Income-tax Act, 1961, arises out of order dated April 25, 2013, passed by the Income-tax Appellate Tribunal in I.T.A. No. 410/LKW/2012--since reported as Deputy CIT v. Drs. X-Ray and Pathology Institute P. Ltd., 2013 358 ITR 27 .
(2.) The Department has preferred the appeal on the following questions of law: 1. Whether the hon'ble Income-tax Appellate Tribunal has erred in law and on facts in annulling the assessment without appreciating the fact that the communication of dismissal of the assessee's writ petition against the proceedings initiated under section 158BC of the Income-tax Act, 1961, was made to the Assessing Officer on November 9, 2009, and then the Assessing Officer could not have proceeded to take up the assessment proceedings before November 9, 2009, consequently the period of limitation was counted from such date? 2. Whether the hon'ble Income-tax Appellate Tribunal has erred in law and on facts in applying the ratio of the decision of the hon'ble court in the case of CCE v. M.M. Rubber and Co., 1992 Supp1 SCC 471 WP (C) No. 4821/2010 page 16 of 68 and Municipal Corporation of Delhi v. Qimat Rai Gupta, 2007 7 SCC 309? 3. Whether the hon'ble Income-tax Appellate Tribunal was justified in ignoring the provisions of the Income-tax Act in the case of a proceeding under the Income-tax Act and applying the provisions of the High Court Rules which would be applicable in the case of proceedings in the High Court only?
(3.) In this case, search was conducted at the assessee's address on September 14, 2002, and notice under section 158BC of the Act was issued on April 29, 2003. Consequent thereto the return was filed by the assessee on June 16, 2003. The search proceeding was challenged by the assessee before the High Court by filing writ petition. The assessment proceedings were stayed, vide interim order dated February 12, 2004. The interim order was vacated on August 26, 2009.;