COMMISSIONER OF INCOME TAX Vs. BIHARI LAL AGRAWAL

JUDGEMENT

(1.) The present appeal under section 260A of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), has been filed against the order dated May 12, 2011, passed by the Income-tax Appellate Tribunal, Lucknow Bench. The Revenue has proposed the following questions said to be substantial questions of law which arise out of the order of the Tribunal and require adjudication by this Court :

(2.) Feeling aggrieved, the assessee preferred an appeal before the Commissioner of Income-tax (Appeals), who, vide order dated August 12, 2010, had been pleased to allow the appeal on the short ground that no notice whatsoever under section 143(2) of the Act was served upon the assessee before proceeding to make assessment. While holding so, the Commissioner of Income-tax (Appeals) has relied upon a decision of the hon'ble Supreme Court in the case of Asst. CIT v. Hotel Blue Moon, 2010 321 ITR 362.

(3.) The Revenue preferred an appeal before the Tribunal. The Tribunal by the impugned order dated May 12, 2011, had rejected the appeal.