COMMISSIONER OF INCOME TAX vs. VED PRAKASH MITTAL
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IN THE HIGH COURT OF DELHI AT NEW DELHI . 30.11.2009 39# .
Present: Ms. Suruchi Aggarwal with Mr. Anish K.V. for the appellant. . . + ITA No. 1288/2009 Admit.
The following substantial questions of law arises for determination :- ?1) Whether the ITAT was correct in law in quashing the assessment framed by the Assessing Officer under Section 158-BC of the Income Tax Act, 1961 holding the same as barred by limitation? . 2) Whether the ITAT was correct in law in holding that the Assessing Officer had not directed the assessee to get the accounts audited under Section 142(2A) but had communicated the order passed by CIT and, therefore, limitation prescribed under Section 158-BE did not extend?? .
To be heard along with ITA No. 557/2006. Admission notice shall be served upon the respondent on filing the process fee within one week. . . A.K. SIKRI, J. . . . SIDDHARTH MRIDUL, J.
November 30, 2009 nsk .