- (1.) This is an appeal filed by the assessee under Section 260-A of the Income Tax Act against an order dt 31.8.2009 passed by the Income Tax Appellate Tribunal (for short hereinafter called The Tribunal) in I.T.A. No.440/JU/2008.
(2.) So the question that arises for consideration in this appeal is whether this appeal involves any substantial question of law within the meaning of Section 260-A ibid that being the sin-qua-none for admission of the appeal. Facts of the case lie in a narrow compass.
(3.) The short question that arises for consideration is whether issuance of notice under Section 148 of the Income Tax Act by the assessing authority to appellant (assessee) is legal or/and proper In the opinion of Tribunal, it is legal and proper and hence reassessment made on the strength of such notice too is legal and proper.;