REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF INCOME TAX Appellant

V/S

ABDUL KHADER AHAMED Respondents

Referred Judgements :-

KRISHNA PILLAI V. BHARATHI AMMA [REFERRED TO]
SUMANGALI V. KOCHUMATHA [REFERRED TO]
MOHAMMED SHAFI V. MOHAMMED HAJI [REFERRED TO]
RAMANUJAMMA V. NAGAMMA [REFERRED TO]
MADHAVAN PILLAI V. BHASKARAN PILLAI [REFERRED TO]
STATE OF MAHARASHTRA V. RAMDAS SHRINIVAS NAYAK & ANR. [REFERRED TO]
BANK OF BIHAR VS. MAHABIR LAL [REFERRED TO]
WORKS MANAGER BIHAR STATE SUPERPHOSPHATE FACTORY SINDRI VS. SKI C P SINGH [REFERRED TO]
GAURI SHANKER VS. HINDUSTAN TRUST PRIVATE LIMITED [REFERRED TO]
STATE OF MAHARASHTRA VS. RAMDAS SHRINIVAS NAYAK [REFERRED TO]
DAMAN SINGH VS. STATE OF PUNJAB [REFERRED TO]
VELAYUDHAN VS. JOSEPH [REFERRED TO]
VAMAKSHI RENUKA VS. BHARGAVI MEENAKSHI [REFERRED TO]

JUDGEMENT

(1.) In this Appeal filed under Sec. 260A of the Income Tax Act, 1961 (hereinafter referred to as "the Act") the Revenue assails the order dated 27-7-2005 of the Income Tax Appellate Tribunal, Cochin Bench in I.T.A.No.117/Coch.2005.

(2.) As per the impugned order the Income Tax Appellate Tribunal party allowed respondent/assessees's appeal holding that the notice issued by the Assessing Officer to the assessee under Sec.148 of the Act is void ab initio and consequently set aside the re-assessment proceedings initiated against the assessee under Sec.147 of the Act.

(3.) The substantial questions of law formulated in the memorandum of appeal are the following: -

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COMMISSIONER OF INCOME TAX Vs. ABDUL KHADER AHAMED

Referred Judgements :-

JUDGEMENT

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