9911796707
TMI Blog2005 (1) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ications are dismissed to maintain judicial consistency arising between the same parties and the same case - I.T.R NO 78 OF 1998 - - - Dated:- 11-1-2005 - A. M. SAPRE and ASHOK KUMAR TIWARI JJ. JUDGMENT 1 This is an application made by the Revenue (Commissioner of Income- under section 256(2) of the Income-tax Act, 1961, consequent upon the dismissal of their application made under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urse of search and the assessee filed belated return of income under section 139(4) of the Act for such assessment year after the date of search on the basis of the books of account then income of such assessment year cannot be treated as income from undisclosed income in spite of the specific provisions of section 158BB(1)(c) of the Income-tax Act ?" 3 Heard Shri R. L. Jain, learned senior co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein that the questions proposed are questions of fact and hence do not arise. In other words, the view taken by the Income-tax Appellate Tribunal dismissing the application made under section 256 of the Act was upheld. 5 In our opinion, since this court has already dismissed the two applications made by the Revenue praying for the same questions to be referred to this court, we are bound by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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