Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2011 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 223 - HC - Income TaxAddition - undisclosed income - Assessing Officer made certain additions under Section 68 of the Act treating the same to be undisclosed income of the assessee - Tribunal has dismissed the application of the Assessee as time barred - Decided that petitioner was never served with the summons in appeal - If it is factually correct then it would be tantamount to passing the order in the absence of the petitioner without affording adequate opportunity to the petitioner to represent her case - Such an order would be nullity in the eyes of law - If petitioner was served with the summons then the order of the Tribunal dismissing the application as time barred would be correct - Held that cannot go into the issue in this writ petition - direction to the Tribunal to decide the application filed by the petitioner afresh
|