2008 (9) TMI 504

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....wari J.- This order shall dispose of I. T. A Nos. 484 and 485 of 2007, as common questions of law and facts are involved therein. For the sake of convenience, the facts are being extracted from I. T. A No. 484 of 2007. 2. This appeal filed by the assessee proposes the following questions of law: "(i) Whether in the facts and circumstances of the case the notice under section 148 of the In....

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....g Officer could invoke the jurisdiction to initiate the reassessment proceedings under section 147 of the Income-tax Act on the basis of the VDIS declaration filed under the 1997 Scheme which was a nullity?" 3. The assessee had originally filed return for the assessment year 1994-95 on August 30, 1994, declaring an income of Rs. 34,800. In September, 1998, the Assessing Officer received informa....

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....ssessment proceedings were initiated merely on the basis of suspicion. The Tribunal also held on the facts that service of notice under section 148 of the Income-tax Act, 1961 was proper and further that there was no error in the order of the appellate authority in not setting aside the ex parte assessment. The appeal of the assessee was accordingly dismissed. 5. The counsel for the appellant h....

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....notice under section 148 of the Income-tax Act was not validly served the assessee and relied upon a judgment of the Delhi High Court in CIT v. Hotline International P. Ltd. [2008] 296 ITR 333; 161 Taxman 104. In the present case, the learned Tribunal has held as follows: "12. A propos the issue of service of notice on the father of the assessee was not valid. However, it is seen that the servi....