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2015 (9) TMI 965 - DELHI HIGH COURT

2015 (9) TMI 965 - DELHI HIGH COURT - TMI - Non service of notice under Section 143(2) - Held that:- The Court finds that the question of law stands covered against the Revenue by the decision of the Supreme Court in ACIT v. Hotel Blue Moon (2010 (2) TMI 1 - SUPREME COURT OF INDIA) where the Supreme Court has categorically held that the service of the notice under Section 143(2) of the Act upon the person to whom it is addressed is mandatory requirement. For the purposes of Section 282 (1) of th .....

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mpletion of the assessment. In any event Section 292BB of the Act has been introduced retrospectively from 1st April 2000. In that view of the matter, the question is answered in favour of the Assessee and against the Revenue - ITA No. 114/2002 - Dated:- 8-9-2015 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr. Rohit Madan, Senior Standing counsel with Mr. Akash Vajpai, Adv For the Respondent : None ORDER 1. ITA No. 149 of 2003 is an appeal by the Revenue under Section 260A of the .....

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the Assessee as same was received at the said address by Ms. Asha Mehra wife of one of the Directors of the Assessee company?" 3. As far as ITA No. 114 of 2002 is concerned, it is an appeal by the Revenue directed against the order dated 31st December 2001 passed by the ITAT in ITA No. 2065/Del/94 for AY 1990-91. In the said appeal the question of law framed by this Court by the order dated 6th January 2004 reads as under: "Whether the ITAT was right in taking into consideration addit .....

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Assessee on or before 30th June 1991. The case of the Assessee was that the notice was not served before 30th June 1991. Since there was no evidence regarding service of the notice, the ITAT required the Revenue to produce the requisite certificate from the postal authority. However, the Department s Representative filed a letter dated 10th December 2001 stating that the postal authorities had communicated by a letter dated 6th December 2001 that the enquiry made by the Revenue was time barred a .....

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ssessee, the ITAT accepted the Assessee s contention that there was no service of notice under Section 143(2) of the Act. Therefore the assessment under Section 143(3) was held to be bad in law. 5. As far as ITA No. 149 of 2003 is concerned, the plea of the Revenue was that the notice dated 30th December 1992 (in relation to the return filed for AY 1991-92 on 30th December 1991) was served upon Smt. Asha Mehra, wife of Shri R.K. Mehra, one of the Directors of the Assessee, on 30th a December 199 .....

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