2009 (12) TMI 909

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....Heard. Perused appeal Following substantial questions of law are sought to be raised in the appeal. "1. Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in canceling the assessment order by holding that the assessment framed u/s.143(3)/147 cannot be held to be a valid assessment as the A.O. has not assumed jurisdiction by issue of notice u/s.143....

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....43(2), though sufficient opportunity was given to the assessee to present his case and has complied with all the requirements of the questionnaire issued by the A.O." 2. Learned Counsel for the respondent brought to our notice a judgment of this Court in the case of Commissioner of Wealth Tax Vs. HUF of H.H.Late J.M.Scindia (2008) 300 ITR 193 (Bom.). Following the said judgment, the appeal bein....

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....ge, we would like to mention that we will be failing in our duty, if we do not place it on record that advocates appearing on behalf of the Revenue are expected to know the recent judgments of this Court as well as that of the Apex Court. In all fairness they are expected to bring it to the notice of the Court while making their legal submissions. 7. But unfortunately, Mrs.Padma Divakar, learne....