2013 (11) TMI 73

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....e Department under Section 260A of the Income-Tax Act, 1961 against the judgment and order dated 19.05.2006, passed by the Income Tax Appellate Tribunal, Lucknow in ITA No.333/Luc/2003, for the assessment year 1998-99. On 17.01.2007, a Coordinate Bench of this Court has admitted the appeal on the following substantial questions of law:- "1 Whether on the facts and in the peculiar circumstanc....

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....er consideration, the assessee was working with Kuber Group of Companies in the capacity of GM, Eastern Region. The assessee has filed his return of income declaring income of Rs.12,59,728/- On 22.03.2001, a notice was issued for the deficiency. After considering the submissions of the assessee, the AO has completed the assessment at the total income of Rs.36,35,740/- under Section 147 of the Act.....

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....able on record. From the record, it appears that in the instant case, the assessee has voluntarily filed his return under Section 139 of the Act. On 23.06.2000, a notice under Section 139(9) was issued for the removal of the defects. These defects were not removed. So, again, a notice was sent on 25.10.2002. Ultimately, the defects were removed. But, there is no reference to this effect in the ....