SUMITRA MENON Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) TAX Case Appeal under Section 260A of the Income TAX Act, 1961 against the order of the Income TAX Appellate Tribunal, Madras 'C' Bench, Chennai, dated 19.11.2008, in I.T.A.No,79/MDS/2008 relating to the assessment year 2004-2005.) The assessee has come forward with this appeal challenging the order of the Tribunal dated 19.11.2008, in I.T.A.No,79/MDS/2008, for the assessment year 2004-05.

(2.) THE grievance of the appellant is that the Tribunal ought not to have interfered with that part of the order of the C.I.T.(Appeals), in and by which, the assessment order was set aside and the assessing authority was directed to rehear and re-determine the issue afresh.

(3.) THAT apart, either in the course of the hearing before the assessing officer or before the C.I.T. Appeals, the appellant never raised any grievance as regards the appearance made by Mr.S.Thyagarajan on her behalf, on the footing that there was no proper service of notice in relation to the assessment proceedings initiated originally by the assessing authority viz., the Joint Commissioner of Income Tax.