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TMI Blog2013 (9) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. - 165 of 2008 - - - Dated:- 23-8-2013 - Hon'ble Rajiv Sharma And Hon'ble Dr. Satish Chandra,JJ. For the Appellant : Rahul Shukla,S. K. Garg For the Respondent : D. D. Chopra,Prashant Kumar ORDER (Delivered by Hon'ble Dr. Satish Chandra, J) Present appeal has been filed by the assessee under Section 260 A of the Income Tax Act, against the judgment and order dated 12.09.2008 passed by the Income Tax Appellate Tribunal, Lucknow in I.T.A.No.1485/Alld/1997, for the block period 01.04.1986 to 23.08.1996. On 01.10.2008, a coordinate Bench of this Hon'ble Court has admitted the appeal on the following substantial questions of law:- (i)Whether on the facts and circumstances of the case and on a true and correct in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter was assailed before the Tribunal who vide its impugned order has remanded the matter back to the A.O. by observing that :- "However, clearly some legal irregularities have creped in. There is a valid notice u/s. 142 (1) issued on 12.2.97, but there is no written notice u/s. 158 BC of the Act after recording satisfaction. We restore the matter to the file of the Assessing Officer to cure these irregularities, issue notice u/s. 158 BC/158 BD afresh to the assessee, and frame assessment, thereafter, according to law." Not being satisfied, the assessee has filed the instant appeal. With this background, Sri K.R.Rastogi, holding brief of Sri S.K.Garg, learned counsel for the assessee submits that the assessing officer had not re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o cure some irregularities mentioned in the order and issue fresh notice under section 158 BC/158 BD to the assessee for making fresh assessment. The assessee has liberty to raise the objections before the A.O. Moreover, by now the assessment order has already been passed, which is the subject matter of the appeal before the competent authority as admitted by Sri K.R.Rastogi, learned counsel for the assessee-appellant only on a specific inquiry raised by the Bench. For this reason also, the appeal has become infructuous. In the light of above discussions, we find no merit in the appeal filed by the assessee. The order passed by the Tribunal is hereby sustained along with the reasons mentioned therein. The answer to the substantial quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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