2001 (1) TMI 54

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....direction given by this court, the following question has been referred for the opinion of this court under section 256(2) of the Income-tax Act, 1961 (in short, the "Act"), by the Income-tax Appellate Tribunal, Delhi Bench "A", New Delhi (in short, "the Tribunal") : "Whether, on the facts and in the circumstances of the case, the Income-tax Officer was justified in the course of reassessment p....

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.... read with section 148 of the Act. At the time of completion of reassessments, it was noticed that in the original assessments tax was levied on the assessees at the rates applicable to their total income even though they were residents but not ordinarily residents and no declaration had been filed in terms of section 113(3) of the Act. Accordingly, tax was levied at the rates applicable under sec....

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....er section 256(1) of the Act, which were rejected thereafter. On being moved, directions were given, as aforesaid, for referring a case. We have heard learned counsel for the assessees and learned counsel for the Revenue. The primary stand of the assessees is that reopening having been done on one ground, it was not open to take into account another ground for the purpose of reassessment. Learn....