COMMISSIONER OF INCOME TAX Vs. NEERU GAMBHIR

JUDGEMENT

(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 IT authority i.e. 'Addl. CIT' in the definition contained in s. 2(7A) of the Act, an Addl. CIT cannot be an authority to exercise or perform all or any of the powers and functions of an AO to make an assessment of income and thereby quashing the assessment made by the Addl. CIT -

(3.) FILING of paper book is dispensed with. (2008) CTR (Del) Ed.] the question of law is required to be answered in the negative, that is, in favour of the Revenue and against the assessee. 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.