2009 (7) TMI 1359

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....nsel with Ms. Veena Mandlik, learned counsel for the appellant revenue. 2. Heard on the question of admission. 3. This is an appeal filed by the Commissioner of Income-tax under section 260A of the Income-tax Act against an order dated 20-4-2009 passed in ITA No. l52//99-01 passed by ITAT Indore. 4. The question that arises for consideration in this appeal is whether appeal involves any s....

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....d by the assessee in appeal before CIT (Appeals) who while allowing the appeal held that in the absence of any material, there was no justifiable reason for issuance of notice under section 148 ibid. This order was challenged by the Revenue in appeal before ITAT. By the impugned order, the Tribunal upheld the order of CIT (Appeals) and accordingly dismissed the appeal filed by Revenue. It is this ....