2001 (7) TMI 1299

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....ollowing question has been referred to this Court for its opinion under the provisions of Section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as "the Act"), by the Income Tax Appellate Tribunal, Ahmedabad bench `C'. "Whether on the facts and in the circumstances of the case and in law the Tribunal was right in coming to the conclusion that since the assessment order was pass....

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....d to take into revision an order passed by the Assessing Officer under Section 143 (3) read with Section 144-B of the Act. 4. During the pendency of this reference, the decision which was rendered by the Special Bench was under scrutiny of Andhra Pradesh High Court. The Andhra Pradesh High Court has reversed the order passed by the Special Bench in case of Commissioner of Income Tax v. East Coa....