2014 (10) TMI 112

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...., 1961 (hereinafter referred to as 'the Act'). 2. This appeal was admitted on 14.03.2008 to consider the following substantial question of law:        "Whether the Tribunal was correct in holding that service of notice under Section 148 had not taken place despite there being proof for having dispatched notice and subsequent notices under Section 143 (2) having been served on the assessee and when the assessee's representative present on the day of dispatch had refused to accept the notice?" 3. A notice under Section 148 of the Act was issued on 22.01.2001 for reopening the assessment. The assessee filed his objections and contended that there was no prior approval of the Commissioner of Income Tax und....

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....uring the period commencing on the 1st day of October, 1991 and ending on the 30th day of September, 2005 in response to a notice served under this section, and         (b) subsequently a notice has been served under sub-section (2) of section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said subsection by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or recomputation as specified in sub-section (2) of section 153, every such notice referred to in this clause shall be deemed to be a valid notice:     Provided further ....