9911796707
TMI Blog2010 (4) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... peal by the assessee - The said Appeal was allowed in favour of the assessee by CIT(A) - Soon thereafter, on 20th March, 2002, the Department issued notice under Section 148 for the Assessment Year 1997-98 – Assessee filed writ petition against issuance of notice u/s 148 before Punjab and Haryana High Court – HC dismissed the petition giving liberty to the assessee herein to raise all objections, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred Income Tax Appeal – ITAT directed to examine the issuance of notice u/s 148 alongwith the appeal of the revenue - 8756 of 2003 - - - Dated:- 6-4-2010 - ORDER The appellant-assessee was formed as a joint venture between Kirloskar Group and the Government of the State of Punjab. It claimed deduction under Section 80-I of the Income Tax Act, 1961 for the Assessment Year 1990-91, which, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 154 was challenged in Appeal by the assessee. The said Appeal was allowed in favour of the assessee by CIT(A) vide order dated 18th January, 2002. Soon thereafter, on 20th March, 2002, the Department issued notice under Section 148 for the Assessment Year 1997-98 for the reason that in the Annual Report of the assessee for Financial year1988-89, relevant to the Assessment Year 1989-90, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ections, including the one relating to jurisdiction of the Assessing Officer to issue notice, before the proper forum. The impugned judgment has been challenged in this Civil Appeal, which now has come for hearing before this Court. During the pendency of this Civil Appeal, we are informed that against the order of the Assessing Officer reopening the assessment, the assessee herein had preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Appellate Tribunal, Chandigarh, to also examine this narrow issue regarding the validity of the notice dated 20th March, 2002 in the pending Appeal, bearing No.ITA 304/CHD/2007. [emphasis supplied] The interim orders passed by this Court during the pendency of this Civil Appeal will continue till the disposal of the pending Appeal by the Tribunal. Civil Appeal stands disposed of accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
