TMI Blog2011 (9) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... peal - If it is factually correct then it 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 - If petitioner was served with the summons then the order of the Tribunal dismissing the application as time barred would be correct - Held that cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Section 143(1) of the Income Tax Act, 1961 ('the Act'). However, an ex-parte assessment under Section 143/144 (3) of the Act was passed arising the income at Rs. 23,76,291/-. In the process, the Assessing Officer made certain additions under Section 68 of the Act treating the same to be undisclosed income of the assessee. 5. The petitioner has challenged the order of the Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isc. application under Section 254(2) of the Act for recall of the order. This application was filed on 04.06.2010 that is after the lapse of more than four years from the date of passing the order of the Tribunal in the appeal of the Revenue. Vide order dated 25.02.2011 the Tribunal has dismissed the application of the Assessee as time barred on the ground that the application was filed four ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved with the summons then the order of the Tribunal dismissing the application as time barred would be correct. Therefore, the Tribunal should have first examined, with reference to record as to whether the petitioner was served with the summons or not and on ascertainment of this fact further course of action, as indicated above, should have been adopted. Since this contention of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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