2000 (10) TMI 21

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..... ons which have been referred at the instance of the Revenue under section 256(1) of the Income-tax Act, 1961 (in short "the Act"), by the Income-tax Appellate Tribunal, Delhi Bench-A (in short "the Tribunal"). The question, pertaining to the assessment years 1967-68 to 1969-70, is as under : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the A .....

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..... sufficient compliance as the defect, if any, emanated from irregularity. In the circumstances, we answer the question referred in the negative, i.e., in favour of the Revenue and against the assessee. The Tribunal will do well to remit the matter back to the Income-tax Officer for proceeding afresh after notice to all the legal representatives.    
Case laws, Decisions, Judgement .....

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