2009 (10) TMI 599

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....under section 260A of the Income-tax Act, 1961 (in short, "the Act"), against the order passed by Income-tax Appellate Tribunal, Amritsar Bench, dated December 30, 2008, in I. T. A. No. 436/ASR/2008, for the assessment year 2000-01, proposing to raise the following substantial questions of law :   "Whether, on the facts and circumstances of the case, the Tribunal was justified in setting a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of the Assessing Officer for fresh action and thereby directing him to go through its order once again and thereby allowing him to play a second innings which is against the established principles of law in view of the judgment of this hon'ble court in the case of CIT v. Kanti Kumar Sharma as reported in [1989] 179 ITR 114 ?   (iii) Whether the order of the Tribunal is perverse and again....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... order, after giving opportunity to the assessee, after duly serving him in accordance with law.   3. Learned counsel for the appellant submits that if notice was improper, nothing survived. In any case, there was no occasion to remand the case when the Commissioner of Income-tax (Appeals) had upheld the plea of the assessee on the merits and the Tribunal did not set aside the said finding....