2015 (2) TMI 544

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....RA BHAT (OPEN COURT) 1. The question of law aggrieved by the assessee is whether Income Tax Appellate Tribunal (hereinafter referred to as "the ITAT") fell into error in holding that in the circumstances of the case the notice under Section 143(2) was served within the period of limitation so as to validate the assessment proceedings of assessment year (AY) 2006-07. 2. The brief facts of the....

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....hough under protest - in the assessment proceedings. The ITAT noticed the assessee's contentions with respect to its having participated in the assessment proceedings - though under protest, in the following terms :                   "Aggrieved by the Order of the A.O., the assessee took up the matter in appeal and ....

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....   "Heard both the sides, considered the material on record as well as the case law cited by rival sides. It is not in dispute that notice u/s 143(2) dated 28.06.2007 was sent through Shri KBS Gupta, CA, the Ld. A.R. of the assessee, who attended the assessment proceedings from time to time and filed the details called for. The said notice was issued within one year from the date of filing of....

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....as it proved to the satisfaction of the Tribunal that such service could be deemed to have been served in a manner known to law, the findings rendered by the ITAT are in error of law. The learned counsel stressed upon the fact that participation in the assessment proceedings was under-protest and could not have been taken as adverse fact against the claim for not receiving notice. 4. This Court....