2005 (1) TMI 68

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....led by the Commissioner of Income-tax, Haryana, under section 256(1) of the Income-tax Act, 1961 (for short, "the Act"), the Income-tax Appellate Tribunal, Delhi Bench "D" Delhi (for short, "the Tribunal"), has referred the following question of law for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in cancelling the reass....

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....section 147(a) to the assessee. On receipt of sanction from the Board, the Assessing Officer issued notice to the assessee and reassessed her income. On appeal, the Appellate Assistant Commissioner upheld the reopening of assessment but deleted the addition vide his order dated April 28, 1977. The Tribunal dismissed the appeal filed by the Revenue and confirmed the deletion made by the Appellate A....

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....ion, from which sanction flows for issue of notice under section 148 of the Act, is a mere formality, which would be factually and legally incorrect. The following two Supreme Court judgments are the authorities for the proposition that it is not only the formation of the required belief by the Income-tax Officer to take recourse to assessment or reassessment but he is further statutorily required....

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....of proceedings as also the consequent assessment order under section 143(3) read with section 147(a) as illegal and void ab initio." We have heard Shri Rajesh Bindal, who very candidly stated that after seeking adjournment on August 31, 2004, he had telephonically enquired from Shri A.L. Monga, Income-tax Officer, posted in the office of Chief Commissioner of Income-tax, Panchkula, about the fi....