2003 (3) TMI 650

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.... Revenue is preferred against the order of CIT(A) on various grounds which are as under: "That no notice under section 143(2) was issued and served on proprietor within the mandatory period as required by law as such the proceedings are time-barred and without jurisdiction the ld. CIT-XIV sent for asst. Record and found that no proof "Shall Serve" on the assessee a notice is available and no ac....

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....is arbitrary unjust and excessive inter alia because :- (A)Addition of Rs. 35,000 is unwarranted by rejecting trading a/c, disallowance of salary register and books of account, improvement in sales and purchases and sales vouched and accepted by Sales Tax Authorities. (B)Addition of Rs. 2,800 for low withdrawal are on conjectures and premises and is unwarranted. (C)Addition of Rs. 15,000 ....

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....urn of income was filed on 1-9-1994, as such, the notice under section 143(2) should have been served upon the assessee before 30th September, 1995. But in the instant case, notice was issued on 29-9-1995 as admitted by the Revenue. As such, by any stretch of imagination, it cannot be served by 30th September, 1995. During the course of hearing the ld. DR was asked to place the evidence on record ....

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....n 143(2) of the Income-tax Act was admittedly issued on 29-9-1995. Since the return of income was filed on 1st November 1994, notice under section 143(2) must have been served upon the assessee by 30th of September, 1995 according to the proviso to section 143(2) of the Income-tax Act. Though notice was issued within the period of limitation but there is no evidence on record to prove that the not....