2003 (8) TMI 9

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..... oceedings which has been held against the Revenue is a substantial question of law. However, we find from the order of the Tribunal that the Tribunal has not rested its decision solely on the basis of the invalidity of the proceedings under section 147/148, but it has also decided the appeal filed by the assessee on the merits of the assessment also, on all the grounds raised by the assessee. The .....

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..... he case are that after an intimation was sent under section 143(1)(a) in respect of the return filed by the assessee for the assessment year 1991-92 within the time prescribed, thereafter, notice for proceedings under section 143(2) was not issued within the time prescribed, but proceedings under section 147/148 for reassessment have been initiated solely on the basis of failure on the part of the .....

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..... on the basis of the invalidity of the proceedings under section 147/148, but it has also decided the appeal filed by the assessee on the merits of the assessment also, on all the grounds raised by the assessee. The Revenue has not raised any grievance about the findings recorded on the merits of the assessment. In view thereof, the question raised by the Revenue remains only academic, so far as t .....

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