2011 (7) TMI 136

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....ENT   CHITRA VENKATARAMAN, J.   Following is the substantial question of law raised at the instance of the assessee:   "Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessment order, dated 29.7.1998, was not barred by limitation in terms of Section 158 BE(1)(a) of the Income Tax Act, 1961?"   2. It i....

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....f the assessee on the plea of limitation that in the absence of any evidence to consider the claim, the appeal had to be rejected. Aggrieved by the same the assessee is before this Court raising the question of law stated above.   4. Learned counsel appearing for the assessee pointed out that the assessee had immediately filed a miscellaneous petition to set aside the order. However, consi....