2008 (3) TMI 425

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sessee challenging the impugned order dated August 25, 2006, passed by the Income-tax Appellate Tribunal, Delhi Bench, "E" (for short as "the Tribunal") in I.T. A. No. 152/Del/2006 for the assessment year 2001-02, vide which the appeal filed by the assessee against the order passed by the Commissioner of Income-tax (Appeals) (for short as "the CIT(A)) was dis-missed. 2. The substantial question....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Commissioner of Income-tax (Appeals) held that the notice was issued at the address mentioned in the return and the change in address was not notified by the assessee and, thus, there is valid service of notice within the time prescribed and hence assessment made pursuant to the said notice is also valid. 5. The Tribunal vide the impugned order held that the notice has been sent within the per....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....see on October 31, 2002. There-after, at the instance of the assessee, it was redirected at the address of Noida. So, notice in question has been served upon the assessee within the prescribed period. 8. As per the material placed on record, the notice in question has been dispatched on October 30, 2002, and thereafter it has been redirected to the Noida address of the assessee. There is nothin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er the law that any notice sent by speed post must have been delivered to the assessee within 24 hours. Moreover, there is nothing on record to show at whose instance the notice was redirected and sent at the address of Noida. 11. So, from the material available on record, we come to the conclusion that no notice under section 143(2) of the Act, which is mandatory requirement of law, has been s....