TMI Blog2007 (7) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessment framed was invalid in law - Tribunal concluded that there was no mistake apparent from the record to be rectified – order of tribunal was justified - no question of law arise for consideration - 266 of 2007 - - - Dated:- 23-7-2007 - K. RAVIRAJA PANDIAN and P. P. S. JANARTHANA RAJA JJ. J. Naresh Kumar for the appellant JUDGMENT The Judgment of the court was deliv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IONER OF INCOME TAX VS. M.CHELLAPPAN [2006] 281 ITR 444 and quashed the order of assessment by holding that the notice issued by the assessing officer is invalid. That order has not been agitated further by the Revenue by filing appeal. However, the Revenue without resorting to the regular procedure of filing appeal thought it fit to file a miscellaneous petition in M.P.No.319/ Mds/ 2005 under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd also perused the order of the lower authorities. 3. Nowhere before the lower authorities, the point that the notice issued to the assessee was served on the assessee through the postal authorities on12.8.1999 has been taken. The Tribunal, the ultimate fact finding authority has taken the view that the notice issued by the assessing officer is invalid. If the Revenue is having material to su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and served on the assessee within the period of one year. In the absence of such evidence it was held that the assessment framed was invalid in law. From the record as on the date of order passed by the Tribunal, there was no material available to suggest that first notice was issued on 10.8.1999. Therefore, the Tribunal concluded that there was no mistake apparent from the record to be rectified. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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