2014 (2) TMI 900

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....resent appeal by the Revenue questions an order of the Tribunal dated 11.05.2012 in ITA No. 3643/Del/2011. The impugned order confirmed an order of the Commissioner (Appeals). That order had allowed the assessee's appeal. The assessee in this case was apparently issued with notice under Section 148 on 31.03.2006 proposing to reopen the assessment on the basis of information received in regard t....

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....rt in Commissioner of Income Tax v. Vins Overseas India Ltd. 2008 (305) ITR 320 (Del) to urge that in such circumstances, the presumption of service should be resorted to especially since the assessee attended the proceedings in November 2006. This Court has considered the submissions and material. It is evident from the discussion in the assessment order itself that the assessee had responded ....