2013 (10) TMI 66

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....espondent : Ashish Bansal ORDER 1. We have heard Sri Dhananjai Awasthi for the appellant-department. Sri Ashish Bansal appears for the respondent-assessee. 2. This Income Tax Appeal under Section 260-A of the Income Tax Act, 1961 (the Act) is directed against the order dated 11.06.2008, passed by the Income Tax Appellate Tribunal, Lucknow Bench 'B', Lucknow in Income Tax Appeal No. 1105(A....

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....of the assessee? 4. Sri Ashish Bansal, learned counsel appearing for the respondent-assessee informs that the questions raised in this appeal have been decided, and are covered by judgment of the Court in Commissioner of Income Tax (Central) Kanpur Vs. M/s. Parikalpana Estate Development (P) Ltd (ITA NO. 160 of 2009) and Commissioner of Income Tax (Central) Kanpur Vs. M/s. Jindal Stocks Ltd (IT....

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....nt, the Assessing Officer, for any reason repudiates the return filed by the assessee, the AO must necessarily issue notice under Section 143 (2) of the Act within the time prescribed. In the proviso to Section 143 (2), the issuance of notice is mandatory and that the very foundation of the jurisdiction under Section 158-BC of the Act requires a notice to be served on the person, who is found to h....

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....pon him, has been duly served upon him in accordance with the provisions of the Act, and such assessee shall be precluded from taking any objections in any proceedings or enquiry 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. Section 292-BB is a rule of evidence for deeming the service of notice. It has nothing to do ....