2016 (3) TMI 150

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....v. Mr. Pravesh Sharma, Adv. Mr. Sushil Kumar, Adv. Mr. Sanjay Kumar, Adv. Mr. Vikas Mehta, Adv For the Respondent : Mr. Arijit Prasad, Adv. Ms. Gargi Khanna, Adv. Mrs. Anil Katiyar, Adv. Mr. B.V. B. Das, Adv ORDER Leave granted. The matter is heard finally with the consent of the learned counsel for the parties. The issue for consideration relates to the Assessment Year 1997-98 under the Inter....

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....the re-assessment order. This order was upheld by the Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal') as well. However, in further appeal filed by the Revenue before the High Court, the High Court has reversed the view taken by the Tribunal holding that even if there was no original assessment order passed under Section 10 of the Act, there could be re-assessment.....