TMI Blog2007 (9) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... - 15-9-2007 - ORDER In this appeal under Section 260A of the Income Tax Act, 1961 ('Act'),the Revenue is aggrieved by an order dated 16th September, 2005, passed by theIncome Tax Appellate Tribunal, New Delhi Bench 'A' (Tribunal) in ITA No.1684/Del/2002 relevant for the assessment year 1998-99. 2. In the concluding paragraph of the assessment order, the Assessing Officer recorded as follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income Tax, [2007] 291 ITR 519 (SC) and T.Ashok Pai Vs. Commissioner of Income Tax, [2007] 292 ITR 11 (SC). 5. Learned counsel for the Revenue states that another Bench of this Court has in Commissioner of Income Tax, Delhi IV v. Indus Valley Promoters Limited (2006) 155 Taxman 223 referred the following substantial question of law to a larger Bench which according to the referring Bench wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... need not be separately or expressly indicated in the assessment order. In that event the assessment order in the present case would have to be examined to find out if the satisfaction of the Assessing Officer is discernible. Therefore, without expressing any view on the issue pending consideration by the larger Bench, and presuming that the question referred to it is answered in the affirmative, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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