TMI Blog2017 (9) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... in the findings so returned by the Tribunal. In view of the aforesaid finding when there was no valid service of notice, we are of the opinion that there is no substantial question of law in this connection and the appeal does not even require adjudication on merits. - Income Tax Appeal No. 272 of 2011 - - - Dated:- 16-8-2017 - Hon'ble Pankaj Mithal And Hon'ble Umesh Chandra Tripathi, JJ. For the Appellant : Manu Ghildyal, S.S.C. I.T. For the Respondent : Ashish Bansal, S.K.Garg ORDER Heard Sri Manu Ghildiyal, learned counsel for the appellant and Sri Ashish Bansal, learned counsel for the respondent-assessee. This income tax appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. 4. Whether on the facts and circumstances of the cases, the curative provisions of Section 292B of the I.T. Act, 1961, will nullify the defects or mistakes, if any, in the notice issued u/s 158BC, in much as the notice u/s 158BC was legally correct and was served properly and there was no illegality or perversity in it and the errors, if any, in the notice did not render it totally nugatory or without jurisdiction at all. 5. Whether the Tribunal's orders date December, 2000 and October, 2004 and 31st May, 2004 are legally untenable and hence are liable to be fully quashed and the A.O.'s Block Assessment is liable to be fully restored in view of the fact that the assessee filed a Return in response to the notice u/s 158 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f law, which arise for consideration in this appeal. A perusal of order of Third Member of the Tribunal dated 12th October, 2004 reveals that three questions were referred to him for decision. In fact these three questions of law alone, if at all, arises for our consideration in this appeal. Out of the above three questions, the first question is on the merits of the appeal. The second is on the validity of notice under Section 158BC of the Act and the third is upon the validity of service of the said notice. A perusal of order of the Tribunal as well as Third Member of the Tribunal reveals that the notice under Section 158BC of the Act was held to be valid. Therefore, the Department cannot be a person aggrieved by the said finding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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