TMI Blog2016 (9) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- The notice dated 20.08.2013 was declared by the Tribunal to be a valid notice by recording findings essentially based on facts produced before it, which included Speed Post entries, copies of the Dispatch Register of the Department and the actual notice dated 20.08.2013 issued under Section 143 (2) of the Act. The assessee, having not raised any objection with regard to issuance and service of a valid notice during the assessment proceedings and rather, without any objection, having voluntarily taken part in such proceedings, were facts, which were also considered and held against the assessee. It was further observed that even the Commissioner had recorded that the notice dated 20.08.2013 duly existed in the assessment reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that preceding such assessment, no valid notice, as contemplated under Section 143(2) of the Act was issued and served upon the assessee. Though four substantial questions of law were sought to be raised in the body of the present appeal, the following two were pressed at the time of hearing :- (i). Whether the Hon'ble Tribunal acted illegally and perversely by misdirecting itself in law as well as on facts by reversing the order of the CIT (A) and restoring that of the Assessing Officer when neither notice under Section 143(2) of the Act was issued nor served, during the course of assessment proceedings ? (ii). Whether the Hon'ble Tribunal on the facts and in the circumstances of the case was right in law in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allenged the assessment before the Commissioner of Income Tax (Appeals)-2, Chandigarh (for short the Commissioner). It was submitted by the assessee that the assessment was required to be annulled for want of any valid notice under Section 143(2) of the Act, issued and served on the assessee preceding such assessment. After traversing the record, the Commissioner was of the view that a notice dated 28.09.2012 under Section 143(2) of the Act, which had been issued to the assessee was invalid, as the same had been issued prior to the filing of the return. Another notice dated 27.11.2013, which had been issued to the assessee being beyond the time prescribed under proviso to Section 143(2) (ii) of the Act, was also held to be invalid. The Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indings of the Commissioner with regard to annulment of the proceedings, after holding that the notice dated 20.08.2013 was valid. Since the Commissioner had decided the appeal of the assessee only on this issue, the matter was remanded to the Commissioner to adjudicate upon the appeal on merits. It can thus be seen that the notice dated 20.08.2013 was declared by the Tribunal to be a valid notice by recording findings essentially based on facts produced before it, which included Speed Post entries, copies of the Dispatch Register of the Department and the actual notice dated 20.08.2013 issued under Section 143 (2) of the Act. The assessee, having not raised any objection with regard to issuance and service of a valid notice during the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing on behalf of the assessee drew our attention to the Dispatch Register to show that in the same, entry No. 6018 had been allotted to notices under Section 143 (2) and 142 (1) of the Act, both of which were dated 20/22.08.2013. It was submitted that the same number could not have been allotted to two different notices issued under two different provisions. It was further submitted that only the notice under Section 142 (1) of the Act bearing Sr. No. 6018 had been received by the assessee and not the notice under Section 143 (2) of the Act, as sought to be projected by the Revenue. It was thus submitted that the notice dated 20.08.2013 issued under Section 143 (2) of the Act, which was relied upon by the Revenue, had been fabricated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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