1994 (1) TMI 35

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....d applications under section 256(2) of the Income-tax Act, 1961 (for short, " the Act ") filed at the instance of the Revenue against a common order passed by the Income-tax Appellate Tribunal in respect of the assessment years 1984-85 and 1985-86. A common question proposed in these applications is as under : " Whether, in the circumstances of the case, the Income-tax Appellate Tribunal was le....

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....ome-tax Officer had completed the assessments without making " proper enquiries ". On appeal, the order passed by the Commissioner of Income-tax did not find favour with the Income-tax Appellate Tribunal. Having heard learned counsel for the parties, we are of the opinion that the order of the Income-tax Appellate Tribunal does not give rise to any stateable question of law. In setting aside....

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....t apart, the Income-tax Appellate Tribunal also examined the impugned order of the Commissioner of Income-tax on the merits and found that it was not sustainable on consideration of the material that existed on the record. In doing so, it recorded a finding that the enquiry contemplated by the Commissioner in his order setting aside the assessment orders had already been made by the Income-tax Off....