2004 (9) TMI 41

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..... the Income-tax Act, 1961, the substantial question of law that has been posed by the Revenue for consideration is whether, on the facts and circumstances of the case, the Tribunal was justified in confirming the order of the Commissioner of Income-tax (Appeals) who had held that reassessment was invalid as there had been no personal notice on the assessee under section 148 of the Income-tax Act, 1 .....

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..... component at Rs. 3,33,890. Before the appellate authority it was contended that the Assessing Officer was required to issue notice under section 148 of the Act to the assessee and receipt of notice by the husband would not sub-serve the purpose. The appellate authority accepted the aforesaid submission and set aside the order of the Assessing Officer. Being dissatisfied with the order passed by t .....

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..... . However, it is put forth by him that in the case of this nature the appellate authority and the Tribunal should have dwelled upon the merits of the case and the assessee should have been afforded an opportunity of being heard. Mr. Rohit Arya does not oppose the same. In view of the aforesaid we set aside the order passed by the Tribunal as well as the Commissioner of Income-tax (Appeals) on the .....

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