1996 (4) TMI 88

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....wing three questions have been referred for our opinion : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in allowing the application of the assessee filed by it before the Income-tax Officer under section 146 of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in hol....

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....te Assistant Commissioner failed, but in further appeal the Tribunal held that there was no valid notice under section 148 served on the assessee and the condition precedent for issuing notice under section 142(1) was lacking. These are findings of fact and hence we cannot in advisory jurisdiction (sic). We may also refer to a decision of this court in the case of Addl. CIT v. Prem Kumar Rastogi [....