2013 (12) TMI 1159

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....te For the Respondent : Mr. Akshay 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:- ....

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....tion of law may be framed accordingly. Counsel 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 ....

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.... CIT(A), setting aside order passed by the Assessing 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 ju....