Itxa/1307/2010 Of The Commissioner Of Income Tax -9, Mumbai v. M/S Eurosoft Phama Pvt. Ltd., Mumbai

The Commissioner of Income-tax-,... Appellant. M/s.Eurosoft Pharma Pvt.Ltd.... Respondent. Suresh Kumar for the appellant. P.C. : Heard learned counsel for the appellant. Office objections are overruled. Registry to register the appeal.2.In the impugned order the Tribunal has recorded finding of fact that without recording evidence, the assessing officer has issued notice under section 148 of the Income Tax Act and assessed the assessee under section 143(3) and 147 of the said Act. Consequently, assessment orders passed for the three assessment years 1996-97 to 1998-99 were quashed. 3.No fault can be found with the impugned order and the view taken therein. No substantial question of law is involved. In the result, all the three appeals are dismissed in limine with no order as to costs.