2012 (12) TMI 1081

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....aw said to be arising out of the Tribunal's order.: "1. Whether the Income-tax Appellate Tribunal was justified in law in allowing the appeal of the assessee and quashing the assessment proceedings under Section 143 (3)/148 on the ground that the issuance of notice u/s. 148 of the Act by the Assessing Officer was not valid notice as he acted mechanically on the basis of information received from the Investigation Wing, while record show that Assessing Officer examined the Departmental record before issuing notice u/s.148 of the I.T. Act,1961?" 2. Briefly stated the facts giving rise to the present appeal are as follows: The appeal relates for the assessment year 1987-88. The assessee-respondent is an 'individual....

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....he Commissioner of Income-tax (Appeal) as also the Tribunal were not justified in quashing the reassessment proceedings technically on the ground that the Assessing Officer had not applied the mind and simply acted upon the information given by the ADI(Inv). He submitted that the Assessing Officer had checked the record and after obtaining the approval of Dy. Commissioner of Income-tax Range-2, Kanpur initiated the proceedings under Sections 143/148 of the Act, therefore, orders passed by CIT(Appeals) and the Tribunal are liable to be set aside. 5. We have given our thoughtful consideration to the various plea raised by the learned counsel for the Revenue. It is not in dispute that the assesse filed return of income on 28.7.1987 in the o....