COMMISSIONER OF INCOME TAX, DHANBAD Vs. JUGAL KISHORE KEJRIWAL, PROP OF M/S J.B. ISHPAT, P.N. GHOSH STREET, PURULIA

JUDGEMENT

(1.) In this Tax Appeal, the revenue has challenged the order of the I.T.A.T., Patna Bench, Patna, dated 31.5.2000 whereby the assessment order passed by the Assessing Officer was set aside after observing that the facts relating to the Gross Profit, such other materials have not been taken into account for the purpose of making the assessment under Section 158-BC and further observed "but whether these materials were indeed applicable in the facts of the assessee's case, has not been made out on behalf of the Department" and then it has been held that the assessee's grievance cannot be brushed aside that he was not confronted with the particulars relating to the alleged comparable cases. Therefore, the I.T.A.T. set aside the order relating to the rejection of Gross Profit and estimate of Gross Profit by the Assessing Officer and sent back the matter to the Assessing Officer with direction to re-do the assessment. Counter-affidavit has been filed stating therein that after the order of remand, the Assessing Officer reassessed on 20.06.2001 and assessee preferred further appeal against the order of the Assessing Officer dated 20.06.2001 before the Tribunal and the Tribunal has finally disposed of the appeal vide order dated 27.09.2001 and against this order of the Appellate Authority, neither revenue nor the assessee has preferred any further appeal and therefore, the order passed after remand order, has attained finality.

(2.) In view of the above statement of the assessee, this appeal has become in-fructuous, hence, dismissed having become infructuous.