TMI Blog2007 (2) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961 (for short, the Act ) seeking direction to the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh (for short, the Tribunal ) to refer the following question of law, arising out of order dated 19-9-1989 passed in ITA No. 1204/Chandi./86, in respect of assessment year 1982-83 to this Court for opinion :- Whether on the facts and in the circumstances of the case, the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue receipt and charge tax accordingly. In appeal by the assessee before the Tribunal, the assessee succeeded and the order passed by the Commissioner of Income-tax under section 263 of the Act was set aside. It was further noticed by the Tribunal in order that before issuance of notice under section 263 of the Act, even the proceedings under section 154 of the Act were also initiated but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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