2005 (3) TMI 396

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....appeals are filed by the assessee against the common order dt. 28th Oct., 2003, of CIT(A)-XXV, New Delhi, relating to the asst. yrs. 1999-2000 and 2000-2001. 2. Before we take up the main grounds of appeal for adjudication, we have to consider a prayer for admission of additional grounds on behalf of the assessee. The assessment for both the years had been completed under s. 147 of the Act. The....

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....s purely a legal question and can be decided on the facts already available on record. He also submitted that in view of the decision of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. vs. CIT (1999) 157 CTR (SC) 249: (1998) 229 ITR 383 (SC), the additional ground may be admitted for adjudication. The learned Departmental Representative, however, opposed the prayer for admissi....

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....it proper to admit the additional ground for adjudication. The additional ground is, therefore, admitted for adjudication. 4. The facts which are relevant for the purpose of adjudication of this ground are that the assessee had filed a letter dt. 28th June, 2001, in response to notice under s. 148 of the Act, requesting the AO to treat the return originally filed for the asst. yr. 1999-2000, on....

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....ter dt. 28th June, 2001. The first notice under s. 143(2) was issued and served on the assessee on 11th Dec., 2002. The period of 12 months as contemplated by the proviso to s. 143(2), in this assessment year, is on or before 30th Aug., 2002. Admittedly, no notice had been served on the assessee under s. 143(2) on or before 30th Aug., 2002. 6. In the light of the aforesaid factual position on w....