2015 (9) TMI 965

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....tion of law: "Whether the ITAT is right in holding that notice dated 30th December 1992 under Section 143(2) of the Income Tax Act, 1961 addressed to M/s. Soni Associates (P) Ltd. at the address mentioned in the return was not served upon the Assessee as same was received at the said address by Ms. Asha Mehra wife of one of the Directors of the Assessee company?" 3. As far as ITA No. 114 of 2002 is concerned, it is an appeal by the Revenue directed against the order dated 31st December 2001 passed by the ITAT in ITA No. 2065/Del/94 for AY 1990-91. In the said appeal the question of law framed by this Court by the order dated 6th January 2004 reads as under: "Whether the ITAT was right in taking into consideration additi....

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....ssee, the ITAT accepted the Assessee's contention that there was no service of notice under Section 143(2) of the Act. Therefore the assessment under Section 143(3) was held to be bad in law. 5. As far as ITA No. 149 of 2003 is concerned, the plea of the Revenue was that the notice dated 30th December 1992 (in relation to the return filed for AY 1991-92 on 30th December 1991) was served upon Smt. Asha Mehra, wife of Shri R.K. Mehra, one of the Directors of the Assessee, on 30th a December 1992. The notice was not addressed to Smt. Asha Mehra. She was neither a Director of the company nor its authorised agent and, therefore, could not have received notices on its behalf. 6. The ITAT, after referring to the provisions of Section 282(1) ....