2006 (4) TMI 119

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..... of the court was delivered by A. M. SAPRE J. - This is an appeal filed by the Commissioner of Income-tax (Revenue) under section 260A of the Income-tax Act, 1961, against an order dated August 18, 2003, passed by the Income-tax Appellate Tribunal in I. T. A. No. IT(SS)A. No. 25/IND/2002. This appeal was admitted for final hearing on the following substantial questions of law: "1. Whether the In .....

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..... t aside by the Tribunal at the instance of the assessee in his appeal being IT(SS)A. No. 6/IND/2000 by their order dated February 4, 2003, and the said order was not questioned by the Revenue in further appeal to this court then in such event, the Tribunal was justified in passing the impugned order in favour of the assessee. Indeed the impugned order was sequel to the order passed by the Tribunal .....

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..... ed by the Commissioner in section 263 proceedings was set aside in IT(SS) A/6/IND/2000 by the Tribunal vide order dated February 4, 2003. 5. In these circumstances, this appeal which arise out of assessment proceedings has to be dismissed because the basis for assessment in so far as that part of income which was the subject-matter of regular return has become final by the decision of the Tribuna .....

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