COMMISSIONER OF INCOME TAX Vs. KANPUR PLASTIPACK LTD.

JUDGEMENT

(1.) Heard Sri Ashish Agrawal, learned counsel for the department and Sri A. Bansal, learned Counsel for the assessee.

(2.) This is an Income Tax Appeal filed by the department under Sec. 260A of the Income Tax Act, 1961 against the order dated 23.12.2008, passed by the Income Tax Appellate Tribunal in I.T.A. No.870/Luc./2006, for the Assessment Year 1996-1997. The substantial question of law referred to is hereunder:-

(3.) There is no dispute with regard to the facts. The question itself states that Sri R.P. Tripathi, Accountant on whom the notice under Sec. 148 of the Income Tax Act, 1961 was served on 28.5.2002, had duly been given the Power of Attorney to conduct the assessment proceedings for that year.