COMMISSIONER OF INCOME TAX Vs. SH. LAXMI NARAIN

JUDGEMENT

(1.) THIS order shall dispose of ITA Nos. 205, 206 and 207 of 2004 because common questions of law have been raised in all these appeals. The necessary details of all these appeals along with related number of the appeal in this Court and before The Income Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal) are as under:

(2.) THE revenue has claimed that the following substantial questions of law would arise for consideration of this Court:

(3.) WHETHER in the facts and circumstances of the case the ITAT was justified in holding that the assessment order made under Section 144 was not assessment order made on the basis of return filed under Section 148 ignoring that the return of income was filed in response to notice issued under Section 148 though under protest.