1996 (4) TMI 61

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.... 624 to 627/Ind. of 1990, and the order of refusal to refer the case passed on November 30, 1992, in R. A. Nos. 118 to 121/Ind. of 1992, assessment years 1978-79 to 1981-82 " 1. Whether, on the facts and in the circumstances of the case, the decision of the Income-tax Appellate Tribunal holding the issue of notices under section 148 to be illegal is justifiable in view of the fact that there was sufficient material with the Assessing Officer for reason to believe ? 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in directing to accept the return filed under the Amnesty Scheme when the provisions of the same were not at all applicable to the assessee's case ? " The asses....

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....smissing the appeals of the assessee. The assessee as well as the Department then went in appeal to the Tribunal. The Tribunal by its common order dated February 28, 1992, dismissed the Department's appeals but allowed the appeals of the assessee and quashed the notices issued under section 148. It was further held that the returns filed by the assessee on March 31, 1986, were under the Amnesty Scheme. Since the order of the Tribunal was not acceptable to the applicant/Department, it moved the Tribunal under section 256(1) seeking a reference to this court. This prayer of the Department was also declined by the Tribunal, vide its order dated November 30, 1992, thus giving rise to the present applications. We have heard Shri D. D. Vyas....