Itta/54/2001 Of The Comner Of Income Tax Mumbai v. Shri Neeraj Rawal

HON'BLE SRI JUSTICE G.CHANDRAIAH AND HON’BLE SRI JUSTICE CHALLA KODANDA RAMINCOME TAX TRIBUNAL APPEAL No.54 OF 2001 JUDGMENT:(per Hon’ble Sri Justice Challa Kodanda Ram) 01. This Income Tax Tribunal Appeal is filed under Section 260-A ofthe Income Tax Act, 1961, against the order dated 12.03.1999 in I.T.A.No.533/H/95 on the file of the Income Tax Tribunal, Hyderabad. 02. The following substantial question of law was raised in this appeal for consideration. “Whether on the facts and in the circumstances of the case, the ITATwas correct in canceling the intimation under Section 143(1)(A) on theground that the Assessing Officer cannot process the return underSection 143(1)(A) after issue of a notice under Section 143(2)?” 03. In view of facts and circumstances of the case, we find that anidentical question was also raised in I.T.T.A. No.75 of 2000 before a DivisionBench of this Court. The said ITTA was disposed of by a Division Bench ofthis Court through Judgment dated 01.12.2011 in I.T.T.A. No.75 of 2000answering the question affirmatively in favour of the assessee and againstthe Revenue. 04. In view of the said judgment in I.T.T.A. No.75 of 2000 of aDivision Bench of this Court, the question raised in the present ITTA isanswered in favour of the assessee and against the Revenue. 05. This ITTA is disposed of accordingly. No order as to costs.06. Consequently, Miscellaneous Petitions pending in this Appeal, ifany, shall stand closed. 07. Let a copy of Judgment in I.T.T.A.No.75 of 2000 be tagged to thecopy of this judgment. ___________________________ 21.11.2013bv JUSTICE G.CHANDRAIAH _________________________________ JUSTICE CHALLA KODANDA RAM