2012 (7) TMI 543

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....iddharth Pathak appears for the respondent- assessee. 2. This income-tax appeal has been preferred by the Revenue on the following questions of law :   "(1) Whether, on the facts and in the circumstances of the case, the Commissioner of Income-tax (Appeals) and the Tribunal have erred in law in not taking into consideration the provisions of section 292BB of the Act while allowing the a....

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....the Finance Act, 2008, with effect from April 1, 2008, and the orders of the Commissioner of Income-tax (Appeals) and the Tribunal have been passed after April 1, 2008 ?   (3) Whether the assessee ever objected to/raised the issue of non- issuance/service of notice under section 143(2) of the Act before the Assessing Officer during assessment proceedings and fully participated in the same ....

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.... the Finance Act, 2008, and do not find that the consideration of section 292BB would have made any difference to the reasoning and the conclusions in the judgment. 5. The Supreme Court held in Hotel Blue Moon's case [2010] 321 ITR 362 (SC) that if the Assessing Officer, for any reason, repudiates the return filed by an assessee in response to the notice under section 158BC(a) of the Act relati....

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....at any notice under any provision of this Act, which is required to be served upon him, has been duly served upon him in time in accordance with the pro- visions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under the Act that the notice was not served upon him or not served upon him in time or served upon him in an improper manner.   ....