1999 (7) TMI 19

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..... his court : "Whether, on the facts and circumstances of the case, the Tribunal is justified in holding that there was no approval by the Range Deputy Commissioner for issuance of notice under section 143(2) of the Act ?" It appears that the assessee filed a return of income for the assessment year 1985-86, which was accepted by the Assessing Officer under section 143(1) on February 16, 1987. How .....

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..... ch was rejected and then filed an application for seeking reference upon which the Tribunal has submitted the statement of case. In our view, the issue is factual in nature. Because so long as the Revenue had failed to show that requisite approval was granted for issuance of notice under section 143(2) of the Act, it could not be presumed that such approval was granted and was in existence. There .....

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