TMI Blog2013 (11) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... notice issued under section 143(2) is a valid notice – Decided in favour of Revenue. - Income Tax Appeal No. - 166 of 2004 - - - Dated:- 19-12-2012 - Hon'ble R. K. Agrawal And Hon'ble Ram Surat Ram (Maurya),JJ. For the Petitioner : A. N. Mahajan, Bharatji Agarwal ORDER Present appeal has been filed under Section 260-A of the Income tax Act, 1961 (hereinafter referred to as the Act) against the order dated 17th June, 2004 passed by the Income Tax Appellate Tribunal, Allahabad. The appeal has been admitted vide order dated 22nd August, 2007 on the following substantial questions of law: "(i) Whether on the facts and in the circumstances of the case the reassessment order passed u/s 143(3)/ 147 on 27.3.2002 within two years of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring and sales of shoes. Notice under section 148 of the Act was served upon the assessee on 10th March,2000. In compliance of the notice under section 148 of the Act the assessee furnished his return on 1st May, 2000 showing the income of rs. 15,000/- from tutions. A notice under section 143(2) of the Act was served upon the assessee. In compliance of the notice the assessee's Advocate attended from time to time and furnished written explanation. After taking into consideration the income was assessed at Rs. 1,80,000/-. Feeling aggrieved the assessee preferred an appeal before the Commissioner of Income Tax (Appeals) Agra, who vide order dated 25th November, 2002 had partly allowed the appeal and reduced the taxable income. Feeling aggriev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the 1st day of October, 1991 and ending on the 30th day of September, 2005 in response to a notice served under this section, and (b) subsequently a notice has been served under sub-section (2) of section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or recomputation as specified in sub-section (2) of section 153 every such notice referred to in this clause shall be deemed to be a valid notice: Provided further that in a case? (a) where a return has been furnished during the period commencing on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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