TMI Blog2007 (11) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2006 passed by the Income-tax Appellate Tribunal ('Tribunal'), Delhi Bench 'E' in ITA No. 4269/Del/2005 relevant for the asst. yr. 2002-03. 2. The short issue that has been urged in this case is whether the notice sent to the assessee on 31st July, 2003 under s. 143(2) of the IT Act, 1961 (for short 'the Act') was served upon the assessee on the same day or not. The ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dt. 22nd Sept., 2006 rejected this contention and held that in exercise of its jurisdiction under s. 254(2) of the Act it could not review the earlier order. The Revenue has preferred an appeal being IT Appeal No. 414 of 2007 against that decision, which is being heard and disposed of along with the present appeal. 4. Insofar as the present appeal is concerned, the Revenue has annexed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Tribunal. 6. We may also mention that in CIT vs. Vardhman Estate (P) Ltd. (2007) 208 CTR (Del) 251: (2006) 287 ITR 368(Del), a similar contention was sought to be urged on behalf of the Revenue. When it was put to learned senior standing counsel of the Revenue whether there existed any provision of law which required the Tribunal to call for the assessment records and peruse it themse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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