2002 (11) TMI 320 - AT - Income Tax

Summary

The Appellate Tribunal ITAT Jabalpur dismissed the appeals by the assessee against the Commissioner (Appeals) order for assessment years 1991-92 and 1992-93. The Commissioner (Appeals) set aside the assessment orders, giving the assessee an opportunity to prove its case before the Assessing Officer. The grounds of appeal against setting aside the orders were dismissed. The legal issue regarding the notice under section 143(2) of the Act being issued beyond the limitation period was also dismissed. Both appeals were disposed of and dismissed.