SUBHASH CHANDER Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) C.M. No. 1311 -CII of 2015.

(2.) THIS is an appeal against the order of the Tribunal dismissing the appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [for short 'CIT (Appeals)'] which, in turn, had upheld the assessment order. The matter pertains to the assessment year 1992 -93. The appellants contend that the following substantial questions of law arise: - -

(3.) WHAT was pressed before us essentially was that the assessment order was made under Section 143(3) of the Income Tax Act, 1961 (for short 'the Act') whereas, it ought to have been made under Section 144 of the Act and not under Section 143(3). It is also contended that the appellants were not served with the necessary documents.