Iapl/152/2018 Of Tina Gupta v. The Commissioner Income Tax And Another

Court No. - 35Case :- INCOME TAX APPEAL No. - 152 of 2018Appellant :- Tina GuptaRespondent :- The Commissioner Income Tax And AnotherCounsel for Appellant :- Suyash AgarwalCounsel for Respondent :- S.S.C.,Manish Goyal Hon'ble Bharati Sapru,J.Hon'ble Piyush Agrawal,J. Heard Sri Suyash Agarwal, learned Counsel for the appellantand Sri Manish Goyal, learned Counsel for the respondent-department. This is an assessee's appeal under Section 260A of the IncomeTax Act, 1961 against the judgement and order dated01.06.2018 for the Assessment Year 1997-98. The questions oflaw sought to be answered are hereunder:- "(i) Whether the ITAT in the remand proceeding was correct to hold that noticeu/s 148 bears assessment year on the basis of self attested documents filed bydepartment representative without summoning the assessment record ? (ii) Whether the ITAT was correct in not complying with the directions of theHon'ble Court in its true spirit rather passing the remand order in a cursorymanner ?" The records were summoned, which have been produced. The records have been perused by both parties as well as by theCourt. The record supports the findings recorded by theTribunal in paragraph no.3.2 of the order, which says that theassessment year 1997-98 was clearly mentioned in the noticein dispute. Therefore, it cannot be said that the notice issued to theassessee under Section 148 of the Act was defective. The orderof the Tribunal is upheld. The questions of law are answeredin favour of the revenue and against the assessee. The Appeal is dismissed. No costs. Order Date :- 11.2.2019S.P.