TMI Blog2011 (7) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... ated:- 13-7-2011 - Adarsh Kumar Goel, Ajay Kumar Mittal, JJ. Krishan Kumar Mehta, Standing Counsel for the Appellant-Revenue Ajay Kumar Mittal, J. 1. This appeal under Section 260A of the Income-Tax Act, 1961 (for short "the Act") has been filed by the revenue against the order dated 21.4.2009, passed by the Income Tax Appellate Tribunal Delhi Bench 'G', Delhi (in short "the Tribunal") in ITA No. 584 (Del) 2009, relating to the assessment year 2002-03. 2. The following substantial question of law has been claimed for determination of this Court: "Whether on the facts and circumstances of the case, the ITAT was right in law in concurring with the finding of CIT (A) in holding the assessment bad in law, made pursuant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the order under appeal. 6. No one has chosen to appear on behalf of the assessee in spite of service. 7. We have heard learned counsel for the appellant and have perused the record. 8. The solitary question that arises for consideration by this Court is, whether in the facts and circumstances non-issuance of notice under Section 143(2) of the Act would render the proceedings for re-assessment null and void? 9. Learned counsel for the Revenue submitted that notice under Section 148 of the Act was issued to the assessee which was duly served. In pursuance to the said notice, the assessee appeared before the assessing authority and participated in the re-assessment proceedings on 30.11.2007, 6.12.2007, 12.12.2007, 13.12.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "292BB: Where an assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of the Act, which is required to be served upon him, has been duly served upon him in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was:- a) not served upon him; or b) not served upon him in time; or c) served upon him in an improper manner. Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment." A presump ..... X X X X Extracts X X X X X X X X Extracts X X X X
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