COMMISSIONER OF INCOME TAX Vs. ANJANA SABHARWAL

JUDGEMENT

(1.) Heard Sri DhananjayAwashti, learned counsel for the appellant and Sri S.D. Singh appearing for the respondent.

(2.) THE present appeal has been filed under Section 260 -A of the Income Tax Act, 1961 (hereinafter referred to as the Act) and is directed against the judgment and order dated 27th July, 2007 passed by the Income Tax Appellate Tribunal in I.T.A. No.305/LUC/2007 for assessment year 2001 -02 whereby the Tribunal has held that notice under Section 148 of the Act being issued after filing of revised return under Section 139(5) of the Act, is not valid.

(3.) IN the memo of appeal, following questions of law have been framed: -