2003 (1) TMI 14

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..... der was made on February 7, 1976 - In compliance with the directions of the Deputy Commissioner (Appeals), when the third assessment order has been made in 1991 for the assessment year 1973-74, now no justification to interfere in the order of the Tribunal, which has confirmed the order of the Deputy Commissioner (Appeals) before 1991 and even consequential order has been passed which is also in c .....

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..... nt years 1972-73 to 1974-75?" The admitted facts of the case are that for the assessment year 1973-74, an assessment order was made on February 7, 1976. Thereafter, the assessment order was re-opened under section 147(a) read with section 148 of the Income-tax Act and order has been passed on March 6, 1986. That order was challenged before the Deputy Commissioner (Appeals). The Deputy Commission .....

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