2009 (7) TMI 10

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....eal filed under section 260-A of the Income Tax Act, 1961 the Commissioner of Income Tax, has raised has raised the following questions said to be substantial question of law arising out of the order of Income Tax Appellate Tribunal dated 15-12-2003. The appeal relates to the assessment year 1992-93: "1. WHETHER on the facts and in the circumstances of the case the Income Tax Appellate Tribunal i....

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....eme court in the case of Amiya Bala Paul Vs. CIT 262 ITR 407?" 2. The original assessment under section 143 (1) (a) of the Income Tax Act, 1961 was completed on 19-11-1992. The assessment proceeding under section 148 of the Act was initiated and on the basis of report of District Valuation Officer investment in the property was added. Relying upon the decision of this Court in the case of Amiya B....