2009 (1) TMI 75

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....61, on the issue of reassessment. Consequent thereupon, assessment under section 143 of the Income-tax Act, 1961, came to be completed on September 29, 2003. 2. The aforesaid assessment order dated September 29, 2003, was challenged unsuccessfully by the respondent-assessee before the Commissioner of Income-tax (Appeals). The appellate authority dismissed the appeal preferred by the respondent-assessee on February 16, 2004. The order passed by the Commissioner of Income-tax (Appeals) dated February 16, 2004, was then challenged by the respondent-assessee before the Income-tax Appellate Tribunal. The Income-tax Appellate Tribunal accepted the appeal and set aside the assessment order dated September 29, 2003. 3. The order passed by the....

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....renders the assessment proceedings a nullity." 4. In order to challenge the determination rendered by the Income-tax Appellate Tribunal dated June 29, 2006, the Revenue has approached this court by alleging that the following questions of law arise for determination: "1. Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal was right in law in concluding that omission of status on notice under section 148 means that it had been issued in individual status, even when as per the provisions of section 292B of the Income-tax Act, such omissions/mistakes cannot render the assessment, notice or other proceedings invalid? 2. Whether, on the facts and in the circumstances of the case, non-men....

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....ch as, the technical defect depicted by the Income-tax Appellate Tribunal in its order dated September 29, 2003 has been cured. 6. Learned counsel for the appellant in spite of acknowledging the factual position brought to our notice by the learned counsel for the respondent assessee, states that the issues of law for which adjudication of this court had been sought (as had been extracted hereinabove) must necessarily be decided, and that such issues may arise again and again in different cases. 7. We do not wish to make any comments on the importance of the issue raised by the appellant in the instant appeal. We, however, have no difficulty in concluding that in so far as the present appeal is concerned, the same is merely of academi....