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2006 (1) TMI 89 - HC - Income Tax"1. Whether Tribunal was right in vacating the finding of the Commissioner of Income-tax (Appeals), Ludhiana, that the return filed by the assessee on December 14, 1977, was not valid and no regular assessment could be made on the basis of the same? 2. Whether, Tribunal was right in cancelling the order by which "revised" return filed by the assessee, on December 14, 1977, was ignored by the Income-tax Officer - in the absence of a specific challenge by the Revenue to the correctness of the finding of the Tribunal on the issue of service of notice under section 139(2) of the Act, it would not be proper for us to go into this aspect of the matter although the factum of issue of notices under section 142(1) of the Act, heavily relied upon by the Tribunal, may not be conclusive on the question of service of notice under section 139(2). - keeping in view the fact that by now a fresh assessment must have been framed, which information learned counsel for the Revenue was unable to obtain from the Department, despite sufficient time having been granted for the purpose, we should prefer the latter option
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