2012 (5) TMI 198

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....unsel :- Siddharth Pathak   Present appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as the Act) has been filed against the order dated 12.5.2011 passed by the Income Tax Appellate Tribunal, Lucknow Bench. The Revenue has proposed the following questions said to be substantial questions of law which arises out of the order of the Tribunal and require adjudica....

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....sideration the provisions of Section 292 BB of theAct and is silent in respect of the same despite the fact that the said Section had been brought on the statute book by the Finance Act, 2008 w.e.f. 1.4.2008 and the orders of CIT (A) and the Tribunal have been passed after 1.4.2008? 3.Whether the assessee ever objected to/raised the issue of non issuance/service of notice u/s 143(2) of the Act ....

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....s filed. However, without issuing any notice under Section 142(2) of the Act, assessment was completed on a total income of Rs.21,38,533/-.   Feeling aggrieved the assessee preferred an appeal before the Commissioner, Income Tax (Appeals), who vide order dated 12.8.2010 had been pleased to allow the appeal on the short ground that no notice whatsoever under Section 143 (2) of the Act was s....

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....Matter is squarely covered by the law laid down by Hon'ble Supreme Court in the case of Hotel Blue Moon (Supra).   We also may mention here that the question of Section 292 BB of the Act pressed into service by the Revenue herein came up for consideration before this Court in Income Tax Appeal No.286 of 2011.The Commissioner of Income Tax Alld and Anr. vs. Mukesh Kumar Agrawal decided on 2....