Ita/22/2008 Of Commissioner Of Income Tax And Another v. Oil & Natural Gas Corp. Ltd., Corp. Tax. Division, Room

IN THE HIGH COURT OF UTTARAKHAND AT NAINITALIncome Tax Appeal No. 22 Of 2008 Commissioner of Income Tax, Dehradun and another. ….Appellants. Versus Oil & Natural Gas Corp. Ltd., Corp. Tax. Division, Room No. 442, Institute of Drilling Techology, Kaulagarh Road, Dehradun ……Respondent Mr. Hari Mohan Bhatia, Advocate for the appellants. Coram : Hon’ble Barin Ghosh, C. J.Hon’ble Servesh Kumar Gupta, J. Barin Ghosh, C.J. (Oral) In respect of Assessment Year 1999-2000, an assessment order was passed on 28[th] January, 2002 by the Assessing Officer. On 4[th] December, 2002, in exercise of power under Section 263 of the Act, the Commissioner of Income Tax cancelled the assessment order dated 28[th] January, 2002 and directed de novo assessment. De novo assessment was completed and, against that, an Appeal was preferred before the Commissioner of Appeals, which having been rejected, the matter reached the Tribunal. In the meantime, a separate Appeal was preferred against the order of the Commissioner of Income Tax dated 4[th] December, 2002 and the same succeeded before the Tribunal. This fact having been brought to the notice of the Tribunal, the Tribunal dismissed the Appeals preferred by the assessee and the revenue challenging the re-assessment order. The present Appeal has been preferred on the premise that against the order of the Tribunal, allowing the Appeal against the order dated 4[th] December, 2002, an Appeal has been preferred and is pending in this Court. It does not appear that any such Appeal was preferred in this Court and that the same is pending. When the very basis of the re-assessment has gone, question of an Appeal being entertained, challenging the order of re-assessment, did never arise. 2. We, accordingly, close the matter by dismissing the appeal. (Servesh Kumar Gupta, J.) (Barin Ghosh, C.J.) 11.04.2013 11.04.2013 Rathour