2009 (7) TMI 26

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....KUMAR GOEL, J. - The revenue has preferred this appeal under Section 260A of the Income Tax Act, 1961 (for short, "the Act") against the order dated 27.6.2008 passed by the Income Tax Appellate Tribunal, Delhi Bench "I", New Delhi in ITA No. 4531/DEL/2005 for the assessment year 1996-97, proposing to raise following substantial questions of law:-1. "Whether on the facts and in the circumstances of....

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....T (A), in the second round, allowed the appeal on the ground that there was no evidence to show that notice under Section 143 (2) of the Act had been served on the assessee before 30.11.1997 i.e. within one year of the filing of the return. It was accordingly held by the CIT (A) that the assessment was void. 3. The finding of the CIT (A) has been affirmed by the Tribunal. 4. Learned counsel ....