2011 (9) TMI 223

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....e DB. 2. Learned counsel for the respondent waives service of notice. Since there is no dispute about the facts and short question of law which is raised in this petition, learned counsel for the parties are ready to argue the matter. 3. Arguments heard. 4. The petitioner has filed a return of income tax for the assessment year 1997-1998 declaring the income of Rs. 1,01,610/- and the said retur....

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....ck to the Assessing Officer directing him to inquire into the issue afresh by making certain further probe into the matter. The orders passed by the ITAT were ex-parte. According to the petitioner, the petitioner was not served with the summons in the said appeal and, therefore, he had no knowledge of the pendency of the appeal filed by the Revenue. On coming to know of the said orders, the petiti....

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.... would be tantamount to passing the order in the absence of the petitioner without affording adequate opportunity to the petitioner to represent her case. Such an order would be nullity in the eyes of law. When the petitioner had no knowledge about the order and was never served with the summons, the petitioner could file an application for setting aside the order. On the other hand if the petitio....