TMI Blog2010 (4) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... was also invalid and was consequently set aside. - It is for the first time before us that the learned counsel for the appellant contends that the notice, in fact, was issued on 27.03.2000 and not on 23.03.2000, the date which is recorded on the notice itself. - Assuming the aforesaid to be true, the notice was served on the Authorized Representative simultaneously on his filing the return which clearly indicates that the notice was ready even prior to the filing of the return. - 441/2010 - - - Dated:- 13-4-2010 - Mr. Badar Durrez Ahmed and Mr. V.K. Jain, JJ. For the Appellant: Mr Sanjeev Sabharwal For the Respondent: None JUDGEMENT BADAR DURREZ AHMED - CM No. 3927/2010 2. The delay in re-filing the appeal is co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and clear finding of fact that the notice under Section 143 (2) was issued on 23.03.2000 and since the return was filed on 27.03.2000, the notice was not a valid one and, therefore, the assessment completed on the basis of the notice was also invalid and was consequently set aside. It is for the first time before us that the learned counsel for the appellant contends that the notice, in fact, was issued on 27.03.2000 and not on 23.03.2000, the date which is recorded on the notice itself. No such contention was raised before the Lower Appellate Authorities. Consequently, the said contention cannot be raised before us for the first time. 9. However, even if we accept what the learned counsel for the appellant / revenue submits, it does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any manner, he may serve the assessee a notice requiring him, on a date to be specified therein, either to attend his office or to produce, or cause to be produced, any evidence on which the assessee may rely in support return." 11. The provisions of Section 143(2) make it clear that the notice can only be served after the Assessing Officer has examined the return filed by the assessee. Whereas what para 3.4 indicates is that when the assessee came to file the return, the notice under Section 143(2) was served upon the Authorized Representative by hand. Thus, even if we take the statement of the Assessing Officer at face value, it would amount to gross violation of the scheme of Section 143 (2) of the said Act. 12. In any event, we do n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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