2010 (7) TMI 41

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..... tion under Section 245C before the Settlement Commission does not create any bar on the Assessing Officer in proceeding with the assessment in the normal course. Therefore, there is no question of any exclusion of time when there was no impediment in proceeding with the assessment by issuing and serving upon the assessee a notice under Section 143(2) etc. In fact, there was no impediment in even p .....

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..... IN 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporter or not? 3. Whether the judgment should be reported in Digest? BADAR DURREZ AHMED, J 1. This is an appeal under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as „the said Act‟) and it arises out of the order dated 30.01.2009 passed by the Income-t .....

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..... the question No.1 above in favour the assessee and against the revenue. In view of the answer to question No.1, we did not feel it necessary to answer question No.2. Consequently, following our decision in Rajan Gupta v. Commissioner of Income-tax (ITA No.884/2009] decided today itself, we answer question No.1 in favour of the assessee and do not feel it necessary to answer question No.2. 3. T .....

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