2003 (2) TMI 427

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....cross appeals filed by the assessee as well as revenue and the same are being disposed of by the common order for the sake of convenience. 2. First we take up the appeal of the assessee. The main ground of the assessee is that the proceedings under section 147 were illegal and void ab initio. At the outset, it has been pointed out by the learned Counsel for the assessee Mr. Manjani that the ret....

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..... 3. After considering the rival submission, I find substantial merit in the legal contention raised by the learned Counsel for the assessee since such contention is fully substantiated by the decision of Supreme Court relied on by him. In the present case, the notice under section 148 was issued without disposing of the return filed by the assessee. Respectfully following the Supreme Court jud....