1990 (9) TMI 55

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....the Revenue, the Incometax Appellate Tribunal (in short, "the Tribunal") has referred the following question of law for the decision of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law and in fact in confirming the order of the Appellate Assistant Commissioner cancelling the assessment ?" The respondent is an assessee to income-tax. W....

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....rred since the notice issued under section 148 of the Act was served after March 31, 1979. It was held that the proceedings are ab initio invalid. The assessment made in pursuance of the said notice was cancelled. It is, thereafter, at the instance of the Revenue, that the question of law, formulated hereinabove, was referred by the Tribunal for the decision of this court. We heard counsel. ....