2010 (4) TMI 43

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....ne JUDGEMENT BADAR DURREZ AHMED -  CM No. 3927/2010 2. The delay in re-filing the appeal is condoned. 3. This application stands disposed of. ITA 441/2010 4. The Revenue is in appeal against the Income Tax Appellate Tribunal's order dated 27.02.2009 in ITA No.2512/DEL/2001 pertaining to the Assessment Year 1997-98. 5. The only issue sought to be raised before us is....

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....amined the assessment order, the order passed by the Commissioner of Income Tax (Appeals) as well as impugned order passed by the Tribunal and have heard the submissions made by the learned counsel for the appellant / revenue. 8. We are of the view that the impugned order does not call for any interference. Both the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal have....

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....or him. In para 3.4 of the memorandum of appeal, the appellant has stated that the return was filed by the assessee on 27.03.2000 and the notice under Section 143(2) was served upon the Authorized Representative of the assessee by hand when the Authorized Representative of the assessee came and filed return. However, the date of the notice was mistakenly mentioned as 23.03.2000. 10. Assuming th....

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....hich the assessee may rely, in support of such claim. (ii) Notwithstanding the aforesaid, if the Assessing Officer considers it necessary or expedient to ensure that the assessee has not under-stated the income or has not computed excessive loss or has not under-paid the tax in any manner, he may serve the assessee a notice requiring him, on a date to be specified therein, either to atten....