2014 (1) TMI 135

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....Krishna,R.K. Upadhyay,S.Chopra ORDER The present appeal has been filed under Section 260-A of the Income Tax Act,1961 hereinafter referred to as " the Act", against the order dated 20.10.2000 passed by the Income Tax Appellate Tribunal, Lucknow. The appeal has been admitted on the following substantial questions of law:- "(1)Whether on the facts and in the circumstances of the case the In....

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....cessed under Section 143 (1) (a) of the Act on 26.2.1998. It was taken up for random scrutiny. A notice under Section 143 (2) was issued on 31.8.1998 which was served on 11.9.1998. In the notice dated 31.8.1998 the hearing of case was fixed for 20.4.1999. Another notice dated 17.9.1999 was issued which was served on the assessee on 25.9.1999 and the date for hearing was fixed on 11.10.1999. The au....

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....ppeal. Before the Tribunal the assessee had filed his own affidavit dated 9.10.2000. In paragraphs 2 and 3 of the same he had stated as follows:- "2. That the deponent confirms that for the assessment year 1997-98 notice dated 31.8.1998 under Section 143 (2) of the Act as alleged in the order was neither served on the deponent on 11.9.1998 and nor any family member of the deponent. 3. That t....

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....ambhu Chopra, learned Senior Standing Counsel for the Revenue. Sri Chopra, learned Standing Counsel submitted that the Tribunal ought to have given one opportunity to the Departmental Representative to file the counter affidavit and to produce the record. Therefore, the order of the Tribunal requires to be set aside and the matter be remanded back. We are unable to accept this submission. It....