ANIL GOEL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS order shall dispose of IT Appeal Nos. 39 and 40 of 2005 as common questions of law and facts are involved. However, the facts are being referred from IT Appeal No. 39 of 2005.

(2.) THE assessee appellant has filed the instant appeal under s. 260A of the IT Act, 1961 (for brevity 'the Act') against asst. yr. 1993 -94, claiming that following substantial questions of law would arise for our determination :

(3.) IT is thus obvious on the plain language of s. 250 of the Act that date and place of hearing was duly fixed. The assessee was also given notice along with notice to the AO.