DAULATRAM CHHOTWANI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS appeal has been filed by the assessee under Section 260A of the IT Act, 1961 (which shall be referred hereinafter as 'Act'), against the order dt. 29th Jan., 1999 in IT Appeal Nos. 115 to 123/Ind/1997, whereby the learned Tribunal dismissed the appeal filed by the assessee against the order dt. 14th Nov., 1996 passed by CIT, Bhopal, whereby revisions filed by the assessee were dismissed. This appeal was admitted by this Court for final hearing on the following substantial questions of law on 11th Feb., 2000: (i) Whether the CIT is entitled to set aside assessment order passed by AO when the case is connected with the provisions of Section 144 of IT Act, 1961, without setting aside the order passed by the Dy. CIT in view of provisions of Section 144A of the Act?' (ii) 'Whether the CIT is empowered to set aside the order of assessment passed by AO without issuing such notice to such assessee to revive the order passed by the Dy. CIT?' (iii) 'Whether in absence of order, setting aside the order passed by the Dy. CIT in view of provisions of Section 144A, the divisional authority (sic -revisional) is obliged to make an inquiry of income -tax for each year separately so far as the period under consideration is concerned?' (iv) 'Whether the order which is being assailed by this appeal is perverse and illegal?

(2.) SHORT facts of the case are that between the intervening night of 18th and 19th of December, 1991, the Revenue conducted a search of the business and residential premises of assessee under Section 132 of the Act. A notice was issued to the assessee on 3rd Sept., 1992 under Section 142/148 of the Act. On 16th Dec, 1992, returns were filed by the assessee for the asst. yrs. 1984 -85 to 1992 -93. During the assessment proceedings the assessee moved an application under Section 144A of the Act before the Dy. CIT for issuance of necessary directions. On 23rd March, 1995, directions were issued to AO. On 27th March, 1995, AO passed the order of assessment against which the matter was taken up under Section 263 of the Act. Vide order dt. 14th Nov., 1996, learned CIT passed an order on the revisions filed by the Revenue and set aside the order passed by AO against which appeals were filed by the assessee on 4th Feb., 1997 which were dismissed on 29th Jan., 1999 against which the present appeal is filed.

(3.) SHRI R.L. Jain, learned Counsel for the Revenue, raises a preliminary objection and submits that the matter relates to accounting years 1984 -85 to 1992 -93 for which separate revisions were filed by the assessee. It is submitted that against the order passed by the CIT, Bhopal, separate appeals were filed by the assessee before the Tribunal, Indore, which were numbered as 115 to 123/Ind/1997. It is submitted that against the order of dismissal of nine appeals, one appeal has been filed by the appellant which is not maintainable.