2011 (4) TMI 860

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.... Mr. Rajiv Sharma, Advocate for the respondent.   ADARSH KUMAR GOEL, J.   This order will dispose of I.T.A. Nos.541, 667, 669 and 670 of 2010 as all the four appeals involve same questions. I.T.A. No.541 of 2010 has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, "the Act") against the order of the Income Tax Appellate Tribunal, New Delh....

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....  II. Whether, on the facts and in the circumstances of the case, the Ld. ITAT was right in law in declaring the proceedings pursuant to the notice as illegal and invalid despite the specific saver provided under the Act by way of section 292B of the Income Tax Act, 1961 without even considering and discussing the said section because in view of section 292B the Ld. ITAT should have set as....