COMMISSIONER OF INCOME TAX Vs. SAMIR KUMAR ADITYA

JUDGEMENT

(1.) The present appeal under Section 260A of the Income Tax Act, 1961 (Act, for short) is at the instance of the Revenue and is directed against the order dated 30.11.2007 passed by the Income Tax Appellate Tribunal (tribunal, for short) in the case of Samir Kumar Aditya, the respondent-assessee and relates to assessment year 2000-01.

(2.) By order dated 18.1.2011 the following substantial question of law was framed :

(3.) The respondent-assessee had filed his return of income on 31.10.2000 disclosing income of Rs.3,54,905/-. By a note dated 30.10.2001, the Assessing Officer sought permission to take up the case for scrutiny and after administrative approval, notice under Section 143(2) dated 31.10.2001 was issued.