COMMISSIONER OF INCOME TAX Vs. A&A ENTERPRISES

JUDGEMENT

(1.) 'D' ('Tribunal') in ITA No. 2833/Del/2002 relevant for the asst. yr. 1988 -89. The Revenue sought to reopen the assessment of the assessee by issuing notice under ss. 147/148 of the IT Act, 1961.

(2.) THE reasons to believe, which led to the initiation of proceedings, were not disclosed before the Tribunal for the reason that the records were not available. The reasons have also not been disclosed to us. Under these circumstances, we do not think that the Tribunal erred in coming to the conclusion that the AO was not justified in assuming jurisdiction for reopening the assessment. No substantial question of law arises. Dismissed.