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2014 (3) TMI 577 - HC - Income TaxTime-barred order u/s 144 r.w.s. 251 of the Act – Cancellation of assessment order - Whether the Tribunal was correct in upholding that the assessment order for the year 1977-78 passed u/s 144 r.w. Section 251 of the Act on 30.03.1987 was time-barred and cancelling the same – Held that:-Tribunal was of the view that no notice under Section 143(2) was ever issued to the assessee - Issuance of a notice under Section 143(2) is mandatory - Even the requirement of notice of hearing before making the best judgment assessment under Section 144 of the Act has not been complied with - both the appellate Commissioner as well as the Tribunal came to the conclusion that the assessment order dated 30.03.1987 was really not made on that day and obviously the same has been made subsequent to that date - One also should not lose sight of the fact that the order dated 30.03.1987 came to be dispatched on 08.05.1987 and received by the assessee on 10.09.1987, after the assessee filed the letter before the Tribunal pointing out the time for passing assessment order expired - there is no error apparent on the face of the record and the Tribunal came to the right conclusion that the assessment order was not really made 30.03.1987 and the same was made subsequent to that date – thus, there is no question of law which arises from the order of the Tribunal as conclusions reached by the Tribunal are based on appreciation of pure questions of fact – thus, there is no reason to interfere in the findings of the Tribunal – Decided against Revenue.
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