2008 (1) TMI 384

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....court was delivered by DEEPAK VERMA J.- Heard Sri M. V. Seshachala for the appellant and Mr. M. V. Javali, for the respondent. 2. This appeal under section 260A of the Income-tax Act, 1961 (hereinafter shall be referred to as "the Act"), is at the instance of the Revenue against the order of the Income-tax Appellate Tribunal, Panaji Bench, dated July 17, 2003, passed in I. T. A. No. 27/Panj/....

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....the judgment of the Supreme Court CIT v. Kurban Hussain Ibrahimji Mithiborwala [1971] 82 ITR 821. The Supreme Court has held as under (page 823): "It is well-settled that the Income-tax Officer's jurisdiction to reopen an assessment under section 34 of the Indian Income-tax Act, 1922, depends upon the issuance of a valid notice. If the notice issued by him is invalid for any reason the entire p....