9911796707
TMI Blog2004 (5) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax Act, 1961, filed by an assessee against an order, dated September 17, 2002, passed by the Income-tax Appellate Tribunal, Bench at Indore (for short called Tribunal, infra), in I.T.A. No. 228/Ind of 1996. Heard Shri G.M. Chafekar, learned senior counsel, with Shri S.K. Jain, learned counsel for the appellant, on the question of admission. Having heard learned counsel for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... framed thereunder and, secondly, the reasons which are made the basis for initiating proceedings under section 148 are either vague or not germane to the issue sought to be eventually made the basis for additions. Both these grounds were elaborately gone into and dealt with by the Tribunal with reference to the relevant case law on the subject dealing specifically with the afore-mentioned two grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant when he placing reliance on the law laid down in the case of CIT v. Thayaballi Mulla Jeevaji Kapasi [1967] 66 ITR 147 (SC) contended that no notice as contemplated in this case law was served on the assessee. In our opinion, the facts of each case differ from other and hence, what has to be seen is the facts first and then law. As observed supra, when the Tribunal has recorded after perusin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rials and reasons to initiate the proceedings under section 148 ibid. In our opinion, not raising an objection, nor indicating the prejudice caused, we cannot possibly hold that any question of law much less pure and substantial question of law arises in the entire proceedings initiated against the assessee under section 148 of the Act. Indeed, it will be too far to go to this extent in second ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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