SUKHDAYAL PAHWA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Indore Bench, has under Section 256(1) of the I.T. Act, referred the following questions of law for our opinion:

(2.) WHETHER the provisions of Section 150 of the I.T. Act override the provisions of Section 149 as well as Section 151 of the Act, and in the circumstances, whether the notice Under Section 148 of the Act was validly issued ? "

(3.) THE assessee appealed against the order of the ITO, It was contended before the AAC that :