TMI Blog1999 (8) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... unal"), to state the case and refer the following questions, stated to be of law, in respect of the assessment year 1983-84, arising out of ITA No. 3603 (Delhi) of 1991, for the opinion of this court : 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in confirming the order of the Commissioner of Income-tax (Appeals) which delet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ific finding or direction in regard to the income escaping assessment through bogus purchase so as to enable the Assessing Officer to reopen the assessment under section 150 when the factum of bogus purchases was staring in the face of the reassessment order which was the subject-matter of appeal ? 4. Whether, on the facts and in the circumstances of the case, the order of the Income-tax Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which were not subject-matter of action by the Commissioner. While concurring with the view taken by the Commissioner of Income-tax (Appeals) that the issue of bogus purchases not being a point at issue in the order under section 263 of the Act, the Assessing Officer should not have raised the said point again while making a fresh assessment, the Tribunal held as follows: "We have perused the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income-tax (Appeals), has rightly deleted the addition of Rs. 13,77,563 on account of 'bogus purchases'." It is evident from the afore-extracted order of the Tribunal that none of the questions proposed by the Revenue touches upon the main issue with regard to the jurisdiction of the Assessing Officer to take into consideration those points which were not the subject-matter of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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