COMMISSIONER OF INCOME TAX Vs. SHYAMAL BHATTACHARJEE

JUDGEMENT

(1.) THIS appeal by the Revenue is directed against the judgment dated June 20, 2003, passed by the learned Income Tax Appellate Tribunal, Guwahati Bench, Guwahati, in I.T.A. No. 173 (Gauhati) of 1998. The appeal was admitted for hearing on the following questions of law:

(2.) WHETHER , on the facts and circumstances of the case, the approval of the Range DCIT taken by the Assessing Officer vitiated the assessment proceeding and consequent thereof the assessment order issued by the Assessing Officer ?

(3.) ON appeal the Commissioner of Income Tax (Appeals) by the order dated October 22, 1997, declared the assessment as void. Being aggrieved thereby the Revenue preferred I.T.A. No. 173 (Gauhati) of 1998 before the learned Tribunal. By the order dated June 20, 2003, the learned Tribunal dismissed the appeal affirming the decision of the Commissioner of Income Tax (Appeals). The learned Tribunal on the question of limitation, held that the order of assessment dated February 25, 1997, is barred by limitation.