2013 (12) TMI 1159

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....ay Bhan, Advocate and Ms. Supriya Garg, Advocate ORDER Rajive Bhalla, J (Oral) The revenue is before us, challenging order dated 31.05.1999, passed by the Income Tax Appellate Tribunal, Delhi Bench "C", Delhi, dismissing appeals filed by the revenue pertaining to assessment years 1989-90 and 1990-91, raising the following substantial question of law:- "Whether on the facts and in the circums....

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....nsel for the assessee, on the other hand, submits that as the revenue has not framed this question of law, it should not be allowed, at this belated stage, to frame an additional question of law as such a course would necessarily cause prejudice to the assessee. We have heard counsel for the parties on this preliminary issue, perused order passed by the CIT(A) as well as the order passed by the I....

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....g Officer, invoking Section 154 of the Income Tax Act, the ITAT has not recorded any opinion thereon. The order passed by the ITAT, therefore, suffers from an error of jurisdiction and must necessarily be rectified. As regards the second substantial question of law, the CIT(A) and the ITAT have apparently ignored Section 153(1)(a) as well as judgment of the Hon'ble Supreme Court of India in Assis....