2015 (6) TMI 328

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....t : To question correctness of the judgment dated 31.10.2013 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur affirming the order passed by the Commissioner of Income Tax (Appeals), Udaipur dated 5.3.2013 in appeal No.303/IT/UDR/2011-12, this appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act of 1961') is before us. The fact....

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.... objected the entire process being barred by limitation as per proviso to Section 143(2) of the Act of 1961, according to which such notice could have not been served on the assessee after expiry of six months from the end of financial year in which return was furnished. The Assessing Officer while negativating the stand taken by the assessee held that at the first instance the notice dated 23.9.2....

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....f Income Tax (Appeals) after considering the submissions arrived at the conclusion that no notice under Section 143(2) was served upon the assessee on or before 30.9.2010, therefore, the process under the provision aforesaid was impermissible. The revenue challenged the order passed by the Commissioner of Income Tax (Appeals) dated 5.3.2013 by way of filing an appeal before learned Income Tax A....

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....oncerned, it is pertinent to notice that by way of filing an affidavit Shri Bherulal stated on oath before the Commissioner of Income Tax (Appeals) that he was not in service with the assessee after 12.11.2008 and was not in touch with the assessee and never visited business place after leaving the service. He also stated that no notice from any government department/agency in his name or in the n....