2015 (10) TMI 254

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....idhar Judgment By V.RAMASUBRAMANIAN The Revenue has come up with the above appeal under Section 260A of the Income Tax Act, 1961. 2. Heard Mr.T.Ravikumar, learned Standing Counsel for the appellant and Mr.S.Sridhar, learned counsel for the respondent - assessee. 3. The only question of law, on which, the appeal was admitted, was as follows : "Whether on the facts and in the circu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1995 for reopening the assessment on the ground that some income has escaped assessment. 6. It appears that the assessee then filed a return of income on 10.9.1996. A hearing was granted, in which, the assessee objected to the reopening of the assessment. However, overruling the objections, the Deputy Commissioner of Income Tax passed an order on 24.2.1997. As against the said order, the assess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he assessee filed an application under Section 154. That application was rejected by the Commissioner (Appeals) by another order dated 28.3.2001. 8. As against the first order dated 10.5.2000, the assessee filed a further appeal in I.T.A.No.1268/2000 before the Tribunal. Similarly, as against the second order passed on 28.3.2001, by the Commissioner of Income Tax (Appeals), the assessee filed a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....non service of notice. After so holding and allowing I.T.A. No.779/2001, the Tribunal closed the other appeal namely I.T.A.No.1268/ 2000, without going into any issues raised therein. 10. Unfortunately, without filing an appeal as against the order in I.T.A.No.779/2001, the Revenue has come up with one appeal challenging only the order in I.T.A.No.1268/2000. The order in I.T.A.No.1268/2000 was ....