Cit vs Neeru Gambhir
2007 Latest Caselaw 1965 Del

ORDER

1. Admit.

2. After hearing learned Counsel for the parties, the following substantial question of law is framed:

Whether Income Tax Appellate Tribunal ('Tribunal') was justified in law in holding that in view of absence of the Income-tax Authority ie., 'Additional Commissioner' in the definition contained in Section 2( 7A) of the Act, an Additional Commissioner of Income-tax cannot be an authority to exercise or perform all or any of the powers and functions of an assessing officer to make an assessment of income and thereby quashing the assessment made by the Additional Commissioner of Income-tax?

3. Filing of paper book is dispensed with.

4. In view of our order in CIT v. Bindal Apparels (IT Appeal No. 1706 of 2006, dated 24-8-2007) the question of law is required to be answered in the negative, that is, in favor of the revenue and against the assessed. The matter has not been dealt with by the Tribunal on merits. Therefore, we remand the matter to be heard by the Tribunal on merits.

5. Parties will appear before the Tribunal on 14-11-2007.

6. This order will cover the order passed by the Tribunal in ITA No. 2157/ Delhi/2004 and CO. No. 244/Delhi/2006.

7. The appeal is disposed of accordingly.