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TMI Blog2010 (4) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; CM No. 3927/2010 2. The delay in re-filing the appeal is condoned. 3. This application stands disposed of. ITA 441/2010 4. The Revenue is in appeal against the Income Tax Appellate Tribunal's order dated 27.02.2009 in ITA No.2512/DEL/2001 pertaining to the Assessment Year 1997-98. 5. The only issue sought to be raised before us is with regard to the validity of the assessment proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Income Tax (Appeals) as well as impugned order passed by the Tribunal and have heard the submissions made by the learned counsel for the appellant / revenue. 8. We are of the view that the impugned order does not call for any interference. Both the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal have returned a concurrent and clear finding of fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has stated that the return was filed by the assessee on 27.03.2000 and the notice under Section 143(2) was served upon the Authorized Representative of the assessee by hand when the Authorized Representative of the assessee came and filed return. However, the date of the notice was mistakenly mentioned as 23.03.2000. 10. Assuming the aforesaid to be true, the notice was served on the Authoriz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... standing the aforesaid, if the Assessing Officer considers it necessary or expedient to ensure that the assessee has not under-stated the income or has not computed excessive loss or has not under-paid the tax in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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