1991 (4) TMI 29

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..... section 256 of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, Agra. The question proposed in the application reads as under : "Whether, on the facts and in the circumstances of the case, the Hon'ble Tribunal is justified in quashing the assessment order holding that issue of a notice under section 148 of the Income-tax Act, 1961, was illegal as the reasons for issu .....

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..... was not valid. However, he has set aside the assessment with the direction that the same should be made de novo after affording an opportunity to the appellant-assessee and after considering the various submissions made by the appellant. The assessee feeling still unsatisfied went up in further appeal before the Income-tax Appellate Tribunal. The Appellate Tribunal allowed the appeal and held tha .....

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..... this application or in the application filed under section 256(1). On the contrary, we find from the order under section 256(1) of the Act that the departmental representative conceded before the Tribunal that the reasons for issue of notice under section 148 were not recorded. In the face of the findings recorded by the appellate authorities, in our opinion, no other view was possible except tha .....

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