TMI Blog2007 (1) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... o show that notice u/s 143(2) of the Act has been duly served on the assessee through his representative on December 29, 2000, and that is why the representatives of the assessee have been appearing before the Assessing Officer in pursuance of the notice. Accordingly, we hold that the Income-tax Appellate Tribunal erred in observing that the notice u/s 143(2) of the Act has not been served upon the assessee and the assessment stands vitiated. The substantial question of law is answered in the affirmative, in favour of the Revenue and against the assessee. The present appeal filed by the Revenue is accordingly allowed and the order passed by the CIT(A) cancelling the impugned assessment is set aside and the matter is remanded back t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ournment and accordingly the matter was adjourned. Thereafter, in the presence of the assessee/representative, assessment order dated March 27, 2002, was passed under section 143(3) of the Act. 6. The assessee being dissatisfied with the order of the Assessing Officer, filed an appeal before the Commissioner of Income-tax (Appeals) and for the first time raised objections stating that no notice was served upon him within the period of 12 months from the end of the month in which the return of Income-tax was filed ; that the notice has not been served either on the assessee, directors or any of its authorised agents. 7. The Commissioner of Income-tax (Appeals) accepted the contentions of the assessee and held that the notice has neithe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, it has been received by one Gunanand on December 29, 2000. It has nowhere been pleaded on behalf of the assessee either before the Assessing Officer, Commissioner of Income-tax (Appeals) or the Tribunal, that Gunanand is not their employee or he is a fictitious person. 13. Even assuming for argument's sake that no notice under section 143(2) of the Act has been received on behalf of the assessee on December 29, 2000, then there was no occasion for the assessee or his representative to appear before the Assessing Officer on January 11, 2001. 14. The fact that on January 11, 2001, Mr. Harish Bansal, chartered accountant, appeared before the Assessing Officer and filed his power of attorney and was asked to file details/informa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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