TMI Blog2009 (7) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Supreme Court in the matter of Amiya Bala Paul followed. - 184 of 2004 - - - Dated:- 10-7-2009 - Hon'ble R. K. Agarwal,.and Hon'ble S. K. Gupta, JJ. Petitioner's Counsels - Shambhu Chopra Respondent's Counsel - Ashish Bansal. JUDGMENT In the present Income Tax appeal filed under section 260-A of the Income Tax Act, 1961 the Commissioner of Income Tax, has raised has raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the judgment of the Hon'ble Supreme Court in the case of Amiya Bala Paul Vs. CIT 25\62 ITR 407? 3. WHETHER on the facts and in the circumstances of the case that the issue of unexplained investment in the property was covered in favour of the assessee by the law laid down by the Hon'ble Supreme court in the case of Amiya Bala Paul Vs. CIT 262 ITR 407?" 2. The original assessment und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-1972 the assessment proceedings could not have been set aside. The submission is misconceived. The assessment under section 143(1)(a) of the Act had become final between the parties. In view of Proviso to Section 142(1) of the Act, reference to the Departmental Valuation Officer for the purposes of assessment can not be taken, if the assessment has become final between the parties before Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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