2006 (1) TMI 616

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....er article 226 of the Constitution of India, petitioner is seeking for quashing the order dated 26-5-2005 which is Annexure-1 to the writ petition, by which, the petitioner's application for addition of additional ground in appeal has been rejected. 2. The application, which is Annexure-2, petitioner sought addition of the ground No. 7 which reads as follows :- "That the assessment proceedin....

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....nd be adjudicated, is a pure legal ground and goes to the root of the matter. He submitted that unless a notice is served under section 143(2) of the Act within the period prescribed under the proviso to section 143(2) of the Act, no valid assessment order could be passed and in case if the notice is not issued within the period prescribed, the entire assessment order stand time-barred. According ....

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....ribunal. 7. Having heard learned counsel for the parties, in my view, order of Tribunal is not sustainable. There is no dispute that before passing the assessment order under section 143(3) of the Act, issuance of notice under section 143(2) of the Act within the specified time, is mandatory and in case if it is not issued, assessment order passed, stand illegal. Thus, in my opinion, ground, wh....

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....retion to allow or not allow a new ground to be raised. But where the Tribunal is only required to consider a question of law arising from the facts which are on record in the assessment proceedings, we fail to see why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess the tax liability. . . ." (p. 387) 8. The argument ....