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TMI Blog2004 (7) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... ovember 22, 2002, made in I.T.A. No. 2224/Mds of 1993 on the file of the Income-tax Appellate Tribunal, "C" Bench, Madras. The appeal is relating to the assessment year 1986-87. In brief, even though the original assessment for the assessment year 1986-87 was completed by the respondent/assessee on March 23,1989, the Commissioner of Income-tax initiated action under section 263 of the Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax under the order dated February 26, 1991, and accordingly added a sum of Rs. 7,17,153, namely the amount of sales tax debited, but not paid within the previous year with the taxable income for the assessment year 1986-87. Aggrieved by the proposal of the Assessment Officer, the respondent/assessee preferred an appeal before the Commissioner of Income-tax (Appeals), who by order dated June 28, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal against the consequent order of the Assessing Officer giving effect to the order of revision, when the order of revision under section 263 of the Act was not challenged in appeal at any time?" In our considered opinion, the pertinent issue that arises for our consideration is not whether the respondent/assessee is entitled to challenge the directions of the Assessing Officer adding back a su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act. In view of the ratio laid down in Allied Motors (P.) Ltd. v. CIT [1997] 224 ITR 677 (SC), the directions of the Assessing Officer adding back a sum of Rs. 7,17,153 representing the sales tax debited but not paid within the previous year, as directed by the Commissioner of Income-tax by order dated February 26,1991, is illegal and therefore, a nullity in the eye of law, even though the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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