- (1.) Heard Sri Ashish Agrawal, learned counsel for the department and Sri A. Bansal, learned Counsel for the assessee.
(2.) This is an Income Tax Appeal filed by the department under Section 260A of the Income Tax Act, 1961 against the order dated 23.12.2008, passed by the Income Tax Appellate Tribunal in I.T.A. No.870/Luc./2006, for the Assessment Year 1996-1997. The substantial question of law referred to is hereunder:- "Whether on the facts and circumstances of the case, the Hon'ble Income tax Appellate Tribunal was justified in holding that the reassessment proceedings were invalid and quashed the assessment order on the ground that notice u/s 148 was not validly served without appreciating the fact that Shri R.P. Tripathi, Accountant on whom the notice u/s 148 was served, had duly been given the power to conduct the entire case, which is evident from the Power of Attorney given on 26.08.97 during the course of assessment proceedings as well as Power of Attorney given on 19.12.2002 during the course of reassessment proceedings?"
(3.) There is no dispute with regard to the facts. The question itself states that Sri R.P. Tripathi, Accountant on whom the notice under Section 148 of the Income Tax Act, 1961 was served on 28.5.2002, had duly been given the Power of Attorney to conduct the assessment proceedings for that year.;