1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY, NAGPUR BENCH, NAGPUR INCOME TAX APPEAL NO. 97 OF 2004 (The Commissioner of Income Tax-IV, Nagpur .vs. M/s. D.R.B. Associates, Chandrapur) WITH INCOME TAX APPEAL NO. 157 OF 2007 (D.R.B. Associates Kasturba Road, Chandrapur ..vs.. The Commissioner of Income Tax-IV, Nagpur) ------------------------------------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's order of directions and Registrar's orders ------------------------------------------------------------------------------------------------------------------------------------ Shri Anand Parchure, Advocate for the Revenue. Shri N.S. Bhattad, Advocate for the assessee. CORAM:- J.P. DEVADHAR AND A.B. CHAUDHARI, JJ. DATED :- 21 st OCTOBER, 2010 1. This appeal is taken up by consent along with Income Tax Appeal No.157 of 2007. In the light of the proviso added to Section 148 of the Income-tax Act, 1961 by the Finance Act, 2006 w.e.f. 1-10-1991 validating the notices issued under Section 143(2) of the Income-tax Act, 1961, Learned Counsel on both sides agree that the impugned order of the Income Tax Appellate Tribunal, Nagpur dated 30th April, 2004 be quashed and set aside and the matter be remanded back to the Tribunal for deciding the appeal on merit afresh. Accordingly, the impugned order dated 30th April, 2004 is quashed and set aside and the matter is remanded back to the Income Tax Appellate Tribunal, Nagpur for deciding the appeals on 2 merit. All the contention are kept open. Both the appeals are disposed of accordingly with no order as to costs. JUDGE JUDGE pma