2009 (11) TMI 419

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....vered by K. L. Manjunath J.- The assessee has come up in this appeal being not satisfied with the concurrent findings of the order passed by the Assessing Officer which has been confirmed by the Commissioner of Income-tax (Appeals) and further affirmed by the Income-tax Appellate Tribunal, Bangalore Bench in I. T. A. Nos. 506 to 515/Bang/97 for the assessment year 1991-92. 2. The appeal was ....

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.... escaped assessment ? 4. Whether on the facts and circumstances of the case, is the Tribunal right in law in concluding that the assessment is valid when the notice issued under section 148 of the Act does not mention the status of the appellant for which a return has to be filed ? 3. The question that arises for our consideration in this appeal is whether the reasons recorded by the Assessi....

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....1994, constitute the adequate compliance with the provisions of section 147 of the Act. 6. Though the notice in question is issued under section 148 for the assessment years 1991-92, 1992-93 and 1993-94, in the order-sheet there is no mention about the assessment year 1991-92. Therefore, on the face of it, one can say there is no order of compliance for the assessment year 1991-92, since the or....