2014 (7) TMI 220

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....K.V. Aravind, Advocate, Sri D.T. Paramesh For the Respondent : Sri A Shankar & M. Lava, Advocates JUDGEMENT These appeals are preferred against the order passed by the Tribunal setting aside the assessment order framed on the ground that it is framed without proper service of notice and the notice which was served was barred under Section 143 of the Income Tax Act, 1961 (hereinafter for s....

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....id order, the assessee preferred an appeal to the Commissioner of Income Tax (Appeals). He upheld the validity of the notice but deleted all additions barring a small amount. Both the assessee and revenue preferred the appeals before the Tribunal. 4. The Tribunal after referring to the statutory provisions held that, the requirement of law is notice to be served. There is no deeming provision u....