TMI Blog2014 (7) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... n under the Act - It is because no acknowledgement was received after issuing of a notice, the authority himself has sent a second notice on 22.7.2005 – the notice is sent beyond the period of limitation, thus, time barred - the assessing authority had no jurisdiction to frame the assessment – the order of the Tribunal is upheld – Decided against Revenue. - ITA No.803 of 2008 C/W ITA No.804 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee on 3.11.2004. As the acknowledgement was not received, one more notice was issued on 22.7.2005 which was duly served on the assessee. Thereafter, the assessee entered appearance and contended that the notice issued on 22.7.2005 is time barred. The assessing authority rejected the said contention on the ground that the first notice was issued in time. Though acknowledgement was not receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment. Accordingly, the Tribunal allowed the appeal filed by the assessee holding that the notice is time barred and it dismissed the appeal filed by the revenue. 5. We do not see any infirmity in the order passed by the Tribunal and the same is in accordance with law. It does not call for any interference. Hence, there is no merit in these appeals and accordingly they are dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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