Commissioner Of Income Tax Kanpur vs M/S Super Agro Tech. Ltd., Kanpur

Hon'ble Prakash Krishna,J.

Assessment order filed today, be taken on record.

Heard Shri Shambhu Chopra, learned counsel for the appellant and Sri Ashish Bansal, learned counsel for the assessee.

Admit on following substantial question no. 2.

"Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was legally justified in holding that the order of the assessing officer is not covered under the provisions of section 263 of the Income Tax Act without giving cogent reason."

(Prakash Krishna,J) (Ashok Bhushan,J) Order Date :- 30.5.2012 MK/