9911796707
TMI Blog1989 (3) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... s reference under section 256 (1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Income-tax Appellate Tribunal, Indore Bench, 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 right in setting aside the order dated March 31, 1980, passed by the Income-tax Officer under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Income-tax Officer, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals). It was contended on behalf of the assessee that the order passed by the Income-tax Officer deserved to be quashed as no approval of the Inspecting Assistant Commissioner, as required by the proviso to clause (iii) of section 271(1) of the Act, was obtained by the Income-tax Officer and no op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee that the aforesaid question of law has been referred to this court for its opinion. Having heard learned counsel for the parties, we have come to the conclusion that this reference must be answered in the affirmative and against the assessee. The Tribunal, in our opinion, has rightly held, relying upon the decision of this court in Kimtee v. CIT [1985] 151 ITR 73, that a procedural irregu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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