2004 (10) TMI 49

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....urt was delivered by Ajay Kumar Mittal J.- This reference under section 256(1) of the Income-tax Act, 1961 (for short "the Act") is at the instance of the Revenue. The Income-tax Appellate Tribunal, Delhi Bench "E" (hereinafter to be referred as the Tribunal) has referred the following question for the opinion of this court: "Whether on the facts and circumstances of the case, the Income-tax....

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....ngs under section 148 was held to be bad in law. Accordingly, the assessment made in pursuance of the notice issued thereunder was quashed. Shri Rajesh Bindal, learned counsel appearing for the Revenue submitted that the Tribunal has erred in quashing the assessment order and holding that the proceedings under section 148 of the Act had not been properly initiated. We have thoughtfully consi....

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.... income of the assessee is much above the taxable limits. Issue notice under section 148. From the above it is evident that the Assessing Officer's first noting of November 25, 1985, Issue notice under section 148. This noting was duly signed. Another noting also signed on the same date was 'notice under section 148 send for signature.' This noting is also signed. We are unable to understand th....

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....of November 25, 1985, itself was continuing there was no necessity of putting the date again. We are unable to accept the contention of the learned Departmental Representative because when on the first two notings the dates were mentioned both the times though it was not necessary when the noting is on the same date, has no force. However, at the same time, learned counsel also could not point out....