COMMISSIONER OF INCOME TAX Vs. DEEP BARUAH

JUDGEMENT

(1.) THE two appeals, at the instance of the revenue, seek to challenge the order dated 29.12.2005 passed by the learned Income Tax Appellate Tribunal, Guwahati Bench (hereinafter referred to as the Tribunal) by which the assessments of the respondent -assessee for the assessment years 1999 -00 and 2000 -01, respectively, have been set aside on the ground that the same are barred by limitation. The appeals have been admitted on the following substantial questions of law:

(2.) WHETHER on the facts and in the circumstances of the case, in a case where the return of income is furnished under Section 148 of the Income Tax Act, 1961, service of notice under Section 143(2) of the said Act beyond a period of 12 months from the end of the month in which the return was filed would render the re -assessment proceedings invalid?

(3.) IN reply, Dr. A.K. Saraf, learned Counsel for the respondent -assessee, has submitted that the power of the Tribunal under Section 254 of the Act read with Rule 11 of the Income Tax (Appellate Tribunal) Rules is very wide. An appeal can be disposed of by the learned Tribunal on any ground urged in the memo of an appeal or on a ground taken with the leave of the Tribunal or on any other ground. According to Dr. Saraf, the proviso to Rule 11 of the Income Tax (Appellate Tribunal) Rules deals with the third category of cases, i.e., where the learned Tribunal proceeds to consider the appeal on any other ground. It is only in such a situation, according to Dr. Saraf, that the proviso stipulating the requirement of opportunity will operate.