1990 (9) TMI 48

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..... s "the Act"), the Income-tax Appellate Tribunal, Patna Bench, Patna, has referred the following question of law to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in quashing the assessment ?" The material facts giving rise to this reference, briefly, are as follows The assessee was assessed in the status of an individu .....

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..... rejected that contention and dismissed the appeal. On further appeal before the Appellate Tribunal, the Tribunal held that the action of the Income-tax Officer in issuing notice under section 148 of the Act was not justified. In that view of the matter, the Tribunal allowed the appeal and quashed the assessment order. Aggrieved by the order passed by the Tribunal, the Revenue sought reference but .....

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..... record did not disclose any reason whatsoever for issuing notice under section 148. In our opinion, therefore, the Tribunal was right in holding that the assessment deserved to be quashed. Our answer to the question referred by the Tribunal to this court is, therefore, in the affirmative and against the Revenue. In the circumstances of the case, there shall be no order as to costs. Let a copy of .....

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