2018 (4) TMI 49

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.... page No. 9 of the paper book, which reads as under:- "Whether the objection raised by Audit party is sufficient in meeting with requirement of section 15 of the Himachal Pradesh General Sales Tax Act, 1968 read with Rule 61 so as to enable the assessing authority to frame the reassessment without application of his own mind to the facts and circumstances of the case" ? 2. In the peculiar facts and circumstances of the case, delay of 3 days, which we find none to be there as not at all attributable and as such, it is in this backdrop, the substantial question of law, framed by this Court on 4th January, 2017 was not pressed. 3. Before we deal with the substantial question of law, facts, leading to filing of the present appeal, brie....

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....ger res integra for the Hon'ble Supreme Court of India in Indian and Eastern Newspaper Society Vs. Commissioner of Income-Tax, New Delhi 1979 (S.C.) 996 has held as under:- "Therefore, whether considered on the basis that the nature and scope of the functions of the internal audit organization of the income-tax department are co-extensive with that of the Receipt Audit or on the basis of the provisions specifically detailing its functions in the Internal Audit Manual, we hold that the opinion of an internal audit party of the income tax department on a point of law cannot be regarded as "information" within the meaning of s. 147(b) of I.T. Act, 1961" 6. We are conscious of the fact that the said judgment pertains to the provisions, co....