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2015 (6) TMI 99 - PATNA HIGH COURT

2015 (6) TMI 99 - PATNA HIGH COURT - TMI - Non-service of notice or otherwise under Section 143(2) - Held that:- The decision of the Tribunal to remand the matter on the limited issue of giving findings of fact appears to be unassailable considering that a pure question of law recently settled 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 .....

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. For the Appellant : Mr. Rishi Raj Sinha, Sr. S.C. IT For the Respondent : Mr. Ajay Kumar Rastogi, Adv. JUDGMENT (Per: Honourable Mr. Justice Ramesh Kumar Datta) Heard learned counsel for the appellant and learned counsel for the respondent. The appeal has been filed against the order dated 31.3.2010 passed by the Income Tax Appellate Tribunal, Patna Bench, Patna in I.T.(S.S.) No. 118/Pat./2005 for the block period 1991-92 to 7.6.2000. The relevant facts of the case are that aggrieved by the or .....

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her Vs. Hotel Blue Moon & Ors: 321 ITR 362. The Tribunal however, was of the view that there has been no finding of fact or evidence on the record regarding non-service of notice or otherwise under Section 143(2) of the Act within the period of limitation and thus remanded the matter back to the CIT (Appeal) for adjudication of the same in view of the aforesaid decision. It was further held that the issue goes to the root of the cause. The other ground of the assessee was also restored back .....

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