Vijitraj Patni vs Commissioner of Income Tax

Heard Mr. A. P. Shrivatava, learned Counsel for the appellant and Mr. Sanjay Lal, learned Counsel for the Revenue.

The present appeal preferred u/s 260A of the Income Tax Act, 1961, involved the following substantial question of law:

Whether the Tribunal is justified in rejecting the appeal of the assessee on the ground that no specific ground was advanced with regard to the maintainability of assessment u/s 158BC of the Income Tax Act, 1961?

Mr. A.P. Shrivastava, learned Counsel appearing for the appellant-assessee submitted that error has crept in the order of the Tribunal inasmuch as on grounds of appeal, the said issue was raised.

It is also urged by him that the assessee had submitted written note of submission wherein emphasis was laid on the aspect that the assessment made u/s 158BC was not maintainable in view of the provisions contained u/s 132A of the Act. The said written note of submission dated November 29, 2005, was brought on record and thereafter the order of the Tribunal came to be passed.

In view of the aforesaid, it is quite clear there has been no adjudication and that gives rise to the present appeal. Hence, we set aside the order of the Tribunal as far as it relates to dismissal of the appeal of the assessee and remit the matter to the Tribunal specifically in this regard.

The M.A.I.T. is allowed to the extent as indicated above. There shall be no order as to costs.

C.C. as per rules.