TMI Blog2011 (2) TMI 956X X X X Extracts X X X X X X X X Extracts X X X X ..... stipulated time, assessment itself was liable to be set aside - appeal of the revenue challenging setting aside of further addition by the CIT(A) has been rendered infructuous and is accordingly dismissed. - I.T.A. No.612 of 2008 - - - Dated:- 15-2-2011 - MR. JUSTICE ADARSH KUMAR GOEL, MR. JUSTICE AJAY KUMAR MITTAL, JJ. Mr. Sukant Gupta, Standing Counsel for the appellant Ms. Radhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad also replied to the said letter on the behalf of the assessee, thus the assessee had exercised his right of hearing before enhancement of income assessed? (iii) Whether there was any violation of the principle of the natural justice or there was procedural error as provided for u/s 251(2) of the I.T. Act? (iv) Whether, even while holding that proper opportunity before enhancement was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment. Against the order of the Tribunal, the assessee preferred I.T.A. No.372 of 2009 before this Court which was allowed vide judgment dated 7.4.2010 following the judgment of the Hon ble Supreme Court in Asstt. Commissioner of Income Tax and another v. M/s Hotel Blue Moon (2010) 321 ITR 362. It was held that since statutory notice under Section 143(2) had not been issued within the stipulate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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