LAWS(ALL)-2005-2-266

CIT Vs. S.N. ANAND

Decided On February 23, 2005
CIT Appellant
V/S
S.N. Anand Respondents

JUDGEMENT

(1.) THE Income Tax Appellate Tribunal, Allahabad, has referred the following question of law under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for opinion to this Court: 'Whether in the circumstances of the case, the Tribunal was legally correct to hold that there was no case for reopening of assessment under section 147(a)/148 ?'

(2.) THE dispute relates to the assessment years 1978 -79,1980 -81 to 1983 -84.

(3.) HEARD Sri A.N. Mahajan, learned standing counsel for the department.