2014 (8) TMI 121

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..... No.72 of 2012 - -
Income Tax
Hon'ble Tarun Agarwala And Hon'ble Dr. Satish Chandra,JJ. ORDER (Per: Tarun Agarwala,J.) The assessee is engaged in the execution of various contracts awarded by the Government Department. For the Assessment Year 2006-07 the assessee filed his return showing total income at Rs. 6,57,120/-. Subsequently, the case was picked up for scrutiny and, it is a .....

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..... r completion of the assessment for the relevant year was 21 months from the end of the assessment year. Consequently, in the instant case, the time limit for completion of the assessment was till 31.12.2008. The order sheet indicates that the case was discussed on 26.12.2008 and the order was reserved. The record which was produced before the appellate authorities indicates that the intimation of .....

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..... Tax Rules read with Rule 38 of the Income Tax Rules provide that notice of demand under Section 156 of the Act is required to be served upon the assessee. In the light of the aforesaid provision, the first appellate authority held that no evidence was produced by the department to indicate that the assessment order was made on 26.12.2008 and the same was despatched along with the notice of deman .....

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