Law:

Section:

Section 147, read with section 143, of the Income-tax Act, 1961 - Income escaping assessment - General - Assessment years 1994-95 to 1996-97 - Assessee, a Development Officer of LIC, claimed deduction on incentive bonus and additional conveyance allowance received by him - Return of assessee was processed thereby benefit of deduction was taken by assessee - Subsequently, in view of settled position that assessee was to be governed by head of 'salary' and, thus, he could not get deduction by treating income under head of 'business' income, proceedings for re-assessment were initiated - Re-assessment was upheld by Commissioner (Appeals) and Tribunal - Whether issuance of notice under section 147 could not be challenged on ground that original assessment was not made under section 143(3) - Held, yes - Whether so far as objection that proceedings for re-assessment were barred by limitation under section 149 was concerned, in view of fact that neither before Commissioner (Appeals) nor before Tribunal this plea was urged, question so raised did not arise from order of Tribunal and, thus, same could not be held to be a substantial question of law - Held, yes - Whether in view of aforesaid, assessee's appeal was to be dismissed - Held, yes CASES REFERRED TO B.M. Parmar v. CIT [1999] 235 ITR 679 / 102 Taxman 552 (Punj. & Har.) (para 3) and Punjab Tractors Ltd. v. Jt. CIT[2002] 254 ITR 242 / 121 Taxman 54 (Punj. & Har.) (para 5). Akshay Bhan for the Appellant. Sanjiv Kaushik for the Respondent. JUDGMENT Adarsh Kumar Goel, J. - This order will dispose of ITA Nos.284, 285, 286, 287 and 288 of 2005 as common question relating to the validity of reassessment is involved. 2. In ITA No. 284 of 2005, the assessee has raised following questions of law:-- "(i)Whether in the facts and circumstances of the present case the action of the authorities below in initiating proceedings under section 147/148 of the Act in the absence of any new ground or reasonable cause, is legally sustainable in the eyes of law? (ii)Whether in the facts and circumstances of the present case the action of the authorities below in holding proceedings under section 143(1)(a) of the Act not to be…

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