9911796707
TMI Blog2003 (5) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... n the applications, delay in re-filing the appeals is condoned. The applications stand disposed of. C.M. Nos. 44, 46, 48 of 2003: Allowed, subject to all just exceptions. The applications stand disposed of. I.T.A. Nos. 98-101 of 2003: These four appeals by the Revenue under section 260A of the Income-tax Act, 1961 (for short "the Act"), are directed against a common order dated May 29, 2002, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 142(1) of the Act on March 1, 2000, which, according to the Assessing Officer, was not responded to. Another notice is stated to have been issued to the assessee on March 23, 2000. Since both the said notices were not responded to, best judgment assessments in respect of all the four assessment years were framed under section 144 of the Act, on the basis of the material available on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee and, therefore, the assessment order passed under section 144 was unsustainable. While holding so, the Tribunal has observed that the service of first notice by affixture was bad inasmuch as the procedure prescribed for effecting service by affixture was not followed by the Assessing Officer and as regards the second notice, nothing was brought on record to show that it was served on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there was no service of notice on the assessee before completing the assessments cannot be faulted. The said finding is essentially a finding of fact giving rise to no question of law, much less a substantial question of law. Since no case for interference with the finding of the Tribunal on the issue of service of notice is made out, we deem it unnecessary to deal with the other issue raised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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