2004 (11) TMI 61

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..... nce made by the Tribunal ("the ITAT") under section 256(1) of the Income-tax Act, 1961, at the instance of the assessee in R. A. No. 117/Ind/1992 which arises out of the order of the Tribunal dated October 6, 1992, passed in I.T.A. No. 640/Ind/90 to answer the following question of law said to arise out of the aforementioned order passed by the Tribunal in appeal, filed by the assessee: "Whether .....

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..... . The assessee filed an appeal to the Commissioner of Income-tax (Appeals) but did not succeed as his appeal was dismissed. He then filed second appeal to the Tribunal which too was dismissed, giving rise to the making of this reference to this court on the question, referred to supra. None for the assessee despite service to him. Heard Shri R. L. Jain, learned senior counsel with Ku. V. Mandlik .....

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..... r section 143(2)(b) on the ground that no reasons were recorded prior to the issuance of notice. The only requirement is obtaining of previous approval of the Deputy Commissioner as provided in the proviso to sub-section (2). We are supported in our view by the decision of the Karnataka High Court in the case of Om Trading Co. v. Second ITO [1991] 188 ITR 641. In this view of the matter, we answe .....

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