2003 (5) TMI 48 - HC - Income Tax

The assessee has filed this appeal under section 260A, against the order of the Income-tax Appellate Tribunal whereby its appeal against the order of the Commissioner of Income-tax, Rohtak, has been dismissed - Once the assessment order had been passed with the approval of the Commissioner of Income-tax, we are afraid that the successor Commissioner of Income-tax could not possibly say that the matter had been decided without application of mind by the Assessing Officer. Consequently, the appeal is allowed, the findings of the Tribunal are reversed and the order of the Commissioner, set aside.