2015 (11) TMI 1051

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.... Smt. Belu Sinha for the respondent. ORDER The order of the Bench was delivered by 1. G. C. Gupta (Vice-President).-These two appeals by the assessee for the assessment year 2000-01 are directed against the order of the Commissioner of Income-tax (Appeals). These are being disposed of with this consolidated order. 2. Learned counsel for the assessee, at the outset, submitted that th....

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....issioner of Income-tax (Appeals). We find that the assessee has applied for certified copy of the demand notice for the relevant assessment year 2000-01 and the same has been issued by the Department. The appeals of the assessee were dismissed by the Commissioner of Income-tax (Appeals) on the technical ground that the demand notice, in original, was not filed by the assessee along with the appeal....