MALLIK ENTERPRISES Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) All the cases were heard together and are being disposed of by this common judgment as the points involved in all appeals are common.

(2.) The appeals have been filed under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act) against the common judgment and order dated 3012.2005 passed by the Income Tax Appellate Tribunal, Patna Bench, Patna in Patna High Court I.T.A. No.349 (Pat)/2001 and analogous appeals.

(3.) The primary question that has been raised in the present case is whether re-assessment proceedings can be sustained under law when the order of transfer of cases under Section 127 of the Act from New Delhi to Patna vide order dated 31.10.1986 was passed without notice to the appellants and whether it is a substantial question of law in view of the fact that after receipt of the file at Patna, the appellants have appeared and participated in the proceeding without demur. The second question of law that has been raised in the present appeal is that notices issued under Section 148 of the Act have wrongly been treated as served upon the appellants and whether it can be a substantial question of law in view of the fact that appellants actually participated in the proceedings and never raised any such grievance till filing of rectification application under Section 154 of the Act.