1986 (10) TMI 22

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..... " the Act "), by the Revenue for a direction to the Income-tax Appellate Tribunal, Jaipur, to state the case and refer to this court for its decision the following question of law : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the provisions of section 147(b) of the Income-tax Act, 1961, could not be invoked in this case ? " The rele .....

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..... of the Income-tax Officer, the assessee appealed to the Commissioner of Income-tax (Appeals). The appeal was allowed and the objection of the assessee was upheld cancelling the reassessment order made by the Income-tax Officer. Thereafter, the Tribunal has rejected the Revenue's appeal and also rejected the application made for reference under section 256(1) of the Act. Hence, this application by .....

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..... re the facts on which notice for reassessment was given attracted not only clause (a) but also clause (b) of section 147 of the Act. The basis on which clause (b) is attempted to be relied on by the Revenue at this belated stage was not even communicated to the assessee while reopening the assessment. This alone is sufficient to indicate that this question based on clause (b) of section 147 of the .....

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