2011 (7) TMI 1225

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....was issued after a period of 12 months from the end of the month in which the return was filed by the assessee?" 2. Facts are not seriously in dispute. The assessee filed return of income on 31.3.1991 for the assessment year 1990-91. Notice under Section143(2) had to be issued before 31.5.1992 if the Assessing Officer wanted to take the assessment under scrutiny. Such notice was, however, actually, issued only on 5.8.1992. Though before the Assessing Officer the assessee did not raise any contention with respect to the notice being time barred, such contention was also not taken before the CIT(Appeals). The same was, for the first time, taken up before the Tribunal. Before the Tribunal, the Revenue opposed the consideration of such a gro....

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....ssessment or reassessment." 4. It is the case of the Revenue that by virtue of the provisions of contained in Section 292BB of the Act, the assessee was precluded from raising any contention regarding either non-service of the notice within time or improper service of the notice under the Act in view of the assessee appearing before the Assessing Officer and not having raised any contention with respect to defective service of the notice. 5. It is the case of the Revenue that the assessee, having participated in the assessment proceedings without raising any contention regarding belated service of the notice, by virtue of the provisions of Section 292BB of the Act, was precluded from so doing at an appellate stage. 6. It is also th....