An appeal was thereafter taken before the Income Tax Appellate Tribunal hereinafter referred to as Tribunal which rejected the primary prayer of the assessee that the assessment made without issuance of numberice under Section 143 2 of the Act within a period of one year was invalid but on the facts of the case, observed that some reconsideration was called for and accordingly remitted the matter to the Assessing Officer for a fresh look vide order dated 13th April, 2004.The assessee filed an appeal before the Commissioner, who by his order dated 4th January, 2002, did number adjudicate the issue of the legality of the assessment, but nevertheless maintained the order of the Assessing Officer and the Commissioner of Income Tax Appeals by his order dated 25h February, 2002 held a petition under Section 154 of the Act was number maintainable and accordingly dismissed the same.
NON REPORTABLE CIVIL APPEAL NO 2101 OF 2008 arising out of SLP C No.
18971 of 2006 HARJIT SINGH BEDI,J. Leave granted.
This numberice was served on the assessee on 7th December, 1998.
