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TMI Blog2006 (12) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... , CHIEF JUSTICE ( ORAL ) Aggrieved by the order passed by the Income Tax Appellate Tribunal ( for short the ITAT ), Revenue has preferred this appeal in this Court. The only point which has been raised before us by the appellant is that the penalty amount under Section 271-D of the Income Tax Act (for short the Act ) were a separate proceedings and were not covered by the order passed by Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect:- Appeal Nos.:-188 189/95-96 Both these appeal Instituted on 24.9.96 from the orders of Income tax Officer, Ward-3, Ambala (R.L.Mahajan) 1. Year of asstt(s) 1991-92 1992-93 2. Name of the appellant M/s Jai Lakshmi Rice Mills, Hissar Road, Vill Nasirpur, Ambala City. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jan, Assessing Officer was present along with the assessment records. Nobody attended on behalf of the assessee. 2. I have carefully examined the facts on record and the assessment records were perused. Keeping in view the principles of natural justice and the fact that the assessment was completed u/s. 144 and the fact that ample opportunity was not afforded to the appellant, the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect. The order which has been passed by the department under Section 271-D of the Act would practically submerge, in view of the order passed by the CIT (Appeals), vide which the original assessment order was set-aside and the case was remanded for denovo assessment. Learned counsel for the respondent contended that after the direction of the CIT(Appeals), fresh assessment orders in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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