2002 (9) TMI 85 - HC - Income Tax

Appeals Dismissed Due to Notice Issue under Income-tax Act

The High Court of Punjab and Haryana dismissed Income-tax Appeals 132 and 133 of 2002 due to the invalid service of notice under section 143(2) of the ... Valid service of notice under section 143(2) of the Income-tax Act, 1961 - Assessment invalidated for lack of valid service of notice - Classification of service dispute as a pure question of factValid service of notice under section 143(2) of the Income-tax Act, 1961 - Classification of service dispute as a pure question of fact - Whether the notice under section 143(2) was validly served and whether the question raised involved any substantial question of law. - HELD THAT: - The Tribunal found on the material on record that the initial notice was served on a person who had no concern with the assessee and that subsequent notices sent by registered post were dispatched to an address different from the address furnished by the assessee, the latter being C/o. Gupta and Gupta, Agro Tech., Near Police Post, Sadar Bazar, Karnal, whereas the notices were sent to Hindustan Agro Tech. 106, HSIDC, Sector 3, Karnal. On these findings (recorded in paragraph 11 of the Tribunal's order) the Tribunal concluded that the notice under section 143(2) had not been validly served and set aside the assessments. The High Court held that validity of service is a pure question of fact in the present circumstances and that no question of law, much less a substantial question of law, arises from the Tribunal's order. Consequently, there was no basis to interfere with the factual findings or the Tribunal's conclusion cancelling the assessments for want of valid service. [Paras 11]The notice under section 143(2) was not validly served; the issue is a question of fact and no substantial question of law arises; the appeals are dismissed.Final Conclusion: The High Court upheld the Tribunal's finding that the notice under section 143(2) was not validly served, treated the matter as a factual issue not raising any substantial question of law, and dismissed the appeals. The High Court of Punjab and Haryana dismissed Income-tax Appeals 132 and 133 of 2002 as the notice under section 143(2) of the Income-tax Act, 1961 was not validly served. The appeals were dismissed as the Tribunal found that the notice was not validly served, and it was considered a pure question of fact with no substantial question of law arising.