COMMISSIONER OF INCOME TAX Vs. MADHURI SHARMA

JUDGEMENT

(1.) The appeals arise from a common order of the Income Tax Appellate Tribunal, Patna Bench, Patna (henceforth for short 'the Tribunal') dtd. 21/7/2006 (Page-84) in an appeal filed by the Revenue and a cross objection filed by the assessee. The assessee is no more and his legal heirs are impleaded herein. There are two appeals filed since the contentions raised by the Revenue in their appeal regarding the modifications and deletions made by the First Appellate Authority were not considered by 'the Tribunal', since it held against the Revenue on the question of limitation. The objection regarding limitation was raised by the assessee in its cross-objection.

(2.) In addition to the ground of limitation, on facts also 'the Tribunal' found that there is no reason why the assessee respondent should be proceeded against since already the wife of the assessee has accepted the ownership of assets and she is assessed to tax.

(3.) Before us, learned Senior Standing Counsel for the Revenue, Smt. Archana Sinha sought for an answer to the question of law regarding limitation raised in the appeal and a remand, if it is held in favour of the Department.