2013 (10) TMI 283

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....nt appeal has been filed under section 260 A of the Income Tax Act, 1961 (hereinafter referred to as the Act) against the order dated 18.01.2008 passed by the Income Tax Appellate Tribunal, Allahabad. The appeal has been preferred by the assessee, which has been admitted by this Court on the following three questions of law. "(i) Whether on the facts and in the circumstances of the case, the Trib....

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....rocessed under section 143(1) of the Act. Subsequently, proceedings under section 147 read with section 148 of the Act was initiated and vide order dated 29.03.2006, the assessment was completed on an income of Rs. 21,78,960/- Feeling aggrieved, the assessee preferred an appeal before the Commissioner of Income Tax (Appeals), who vide order dated 04.01.2007 had allowed the appeal. The Commissione....

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.... deciding the appeal strictly on merits. It appears that some cross-objection was also filed by the assessee which for statiscal purposes has also been allowed. Thereafter, a Misc. Application under section 254 was filed by the appellant before the Tribunal, which has also been dismissed with certain clarifications. The clarification given by the Tribunal is reproduced below: "5. In the instant ....

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....r the Revenue. Sri Upadhyay, has submitted that notice under section 143(2) of the Act was issued on 12.05.2005 and was also served upon the assessee, which fact is being seriously disputed by the appellant's counsel Sri Krishna Agrawal. The notice is not before us. The Tribunal has held service of notice under section 143(2) to be directory and not mandatory. We may mention here that this Court ....