TMI Blog2015 (6) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... tled by the Supreme Court in the case of Assistant Commissioner, Income Tax & another Vs. Hotel Blue Moon & Ors: [2010 (2) TMI 1 - SUPREME COURT OF INDIA] has been raised by the assessee before the Tribunal but there being no finding of fact on the question of valid service of notice under Section 143(2) within the period of limitation provided under the Act, the said pure question of law could no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts of the case are that aggrieved by the order of the Assessing Officer for the block period 1991-92 to 7.6.2000 the assessee and the Revenue filed their respective appeals before the Tribunal which was disposed of by the common impugned order dated 31.3.2010. The assessee for the first time raised an issue before the Tribunal that no notice under Section 143(2) of the Income Tax Act was issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orrect, decision of the CIT(A) with respect to issues involved in other grounds will stand and the assessee will be free to come before the Tribunal, if so advised, for adjudication of the case. For the same reason the issues involved in Revenue appeal were also sent back to the file of the CIT (Appeal) with the direction that in case the assessee's objection with regard to the service of noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal but there being no finding of fact on the question of valid service of notice under Section 143(2) within the period of limitation provided under the Act, the said pure question of law could not have been decided in the absence of first there being finding of fact regarding the service or non-service of notice under Section 143(2) of the Act. We thus do not find any ground to interfere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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