ITA No. 7 of 2010

1

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH.

ITA No.7 of 2010

Date of decision 8.2.2010

Commissioner of Income Tax 1, Ludhiana

... Appellant

Versus

Sh. Naveen Chander

... Respondent

CORAM:

HON'BLE MR. JUSTICE M.M. KUMAR

HON'BLE MR. JUSTICE JITENDRA CHAUHAN

Present:

Mr. Vivek Sethi ,Advocate for the appellant

1.To be referred to the Reporter or not ?

2.Whether the judgement should be reported in the Digest ?

M.M.KUMAR, J.

The Revenue has approached this Court by invoking the

provisions of Section 260A of the Income Tax Act,1961 (for brevity 'the

Act') challenging order dated 24.2.2009 passed by the Income Tax

Appellate Tribunal, Chandigarh (for brevity 'the Tribunal') in IT(SS)A

No.28/CHANDI/ 2004 for the block period 1.4.1989 to 24.6.1999. The

Revenue has claimed that following substantive questions of law would

arise for determination of this Court:

“i) Whether on the facts and in law, the Hon'ble Income Tax

Appellate Tribunal was justified in ignoring the fact that vide

order sheet entry dated 19.5.2003, the assessee had duly noted

the fact that notice u/s 158 BD was initially issued by registered

post, which was rec