TMI Blog2010 (9) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... ce u/s 148 was rightly quashed by tribunal - But assessment for 1995-96 was completed as on 25-3-1998 and reference was made as on 27-1-1998 therefore, order of ITAT for the AY 1995-96 set aside and remanded back. - 1135 of 2009, 1148 of 2009 - - - Dated:- 7-9-2010 - CORAM : THE HON'BLE MR. JUSTICE A.K. SIKRI THE HON'BLE MS. JUSTICE REVA KHETRAPAL Ms. Rashmi Chopra, Advocate Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reference was made to the DVO on 27th March, 1998. Thus, according to the Tribunal since this reference was made to the DVO after the completion of the assessment, this was not permissible. However, these are the dates which pertain to the assessment year 1994-05 only. In so far as assessment year 1995-96 is concerned, it is stated by the learned counsel for the respondent assessee that assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Jurisdictional Court in Bawa Abhai Singh vs. Deputy Commissioner of Income Tax, 253 ITR 83 is distinguishable is also not correct. For this reason alone, we set aside the order of the Tribunal so far as it relates to the assessment year 1995-06 is concerned. 4. We may state that we have not otherwise arrived at any finding as to whether judgment in Bawa Abhai Singh (supra) would be appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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