2008 (3) TMI 20

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....;        Leave granted. 2.         This appeal at the instance of the Assessee arises from the following facts: 3          The Assessing Officer issued a notice  on  3^rd December, 1998, to the assessee under Section 148 of the Income Tax Act, 1961 (hereinafter re....

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....he order of the Assessing Officer and the Commissioner of Income Tax (Appeals) by his order dated 25h February, 2002 held a petition under Section 154 of the Act was not maintainable and accordingly dismissed the same.  An appeal was thereafter taken before the Income Tax Appellate Tribunal (hereinafter referred to as "Tribunal")  which rejected the primary prayer of the assessee that th....

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....nal had no locus standi to adjudicate upon the matter.  The Orissa High Court however in its order dated 14^th August, 2006 held that as the assessment order had not come about by way of scrutiny, the provisions of Section 143 (2) would not be applicable and as such there was no justification for the court in entertaining the matter under Section 260-A of the Act.  It is in this circumst....