TMI Blog2008 (2) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... utation u/s 147 - We do not find any ground to interfere in the said finding of fact, and in our view no substantial question of law is arising from the order of the Tribunal. - 449 of 2007 - - - Dated:- 14-2-2008 - SATISH KUMAR MITTAL and RAKESH KUMAR GARG JJ. Sanjiv Bansal, Advocate, for the appellant. JUDGMENT The Judgment of the court was delivered by SATISH KUMAR MITTAL, J. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service as per section 27 of the General Clauses Act, 1897? 2. In the present case, during the course of a search operation at the business premises of M/s Damini Resorts Builders Pvt. Ltd., a copy of agreement of sale of land, allegedly entered into by the assessee, respondent herein, with said M/s Damini Resorts Builders Pvt. Ltd., was found. According to that agreement of sale, the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the best of his judgment under Section 144 of the Act and assessed the long term capital gain at Rs. 13,70,680/-. 4. Aggrieved against the said order, the assessee filed an appeal before the Commissioner of Income Tax (Appeals)-I, Ludhiana [hereinafter referred to as 'the CIT (A)']. Since nobody attended the proceedings, therefore, the said appeal was dismissed, and the order of the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessing Officer to serve a notice before making re-assessment or recomputation under Section 147 of the Act. It has been held that valid service of notice under Section 148 is condition precedent for validity of proceedings under Section 147 of the Act. It has been further held that mere issuance of notice under Section 148 within the time allowed under Section 149 of the Act was not enough, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee. The Tribunal has affirmed the categoric finding recorded by the CIT (A) that in the present case, the revenue has not led any evidence to show that notice under Section 148 of the Act was actually served upon the assessee. In our view, the CIT (A) as well as the Tribunal have recorded a pure finding of fact, after considering the material available on record to the effect that notice under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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