2008 (3) TMI 425

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....ated 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 of law which arises for consideration in....

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.... 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 period of limitation and hence the assessment made p....

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.... 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 nothing on record to show as to on which date this notice was....