2008 (8) TMI 93

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..... ation – order of tribunal is justified – no question of law arise - further, Section 154 of the Act could not be invoked where two views are possible - 89 of 2008 - - - Dated:- 25-8-2008 - ADARSH KUMAR GOEL and AJAY TEWARI JJ. Sanjay Bansal, with Parvesh Saini, for the appellant. JUDGMENT 1. The assessee has preferred this appeal under section 260A of the Income Tax Act, 1961 (in .....

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..... ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal had erred in law by failing to appreciate that when undisputedly the leviability of interests under sections 139(8) and 215/217 was a debatable issue, then the leviability of the same was beyond the scope of section 143(1) of the Act?" 3. As per facts noticed in the impugned order of the Tribunal, the assessee in t .....

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..... rse for the Assessing Officer was to issue notice under section 143(2) of the Act. 4. The revenue preferred an appeal before the Tribunal. The Tribunal, inter-alia, held that application under section 154 of the Act was not maintainable after four years from the date of intimation i.e. 30.12.1999. It was also observed that Section 154 of the Act could not be invoked where two views are possibl .....

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