COMMISSIONER OF INCOME TAX Vs. GITA RANI GHOSH

JUDGEMENT

(1.) This is an appeal under Section 260A of the Income Tax Act, 1961, (in short, the Act) impugning the order, dated 19.03.2010, passed, by the learned Income Tax Appellate Tribunal, Guwahati Bench, in ITA No.132 (Gau)/2007, for the assessment year 2002-2003, whereby the learned Tribunal has allowed the appeal of the assessee-respondent by taking the view that the assessment, which was challenged in the appeal before the 2 learned Tribunal, being without service of any notice under Section 143(2) or 142(1) of the Act, was illegal and void ab initio.

(2.) The appeal has been admitted, on the following substantial question of law for hearing:

(3.) We have heard Dr. A.K. Saraf, learned Senior counsel, for the appellant, and Mr. R. Goenka, learned counsel, for the respondent.