2008 (3) TMI 19

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... substantial question of law arises in the present appeal:- "Whether the Income Tax Appellate Tribunal was correct in law in quashing the assessment framed by the Assessing Officer on the ground that notice under Section 143(2) of the Income Tax Act, 1961 was not served upon the Assessee within the prescribed period"? The facts in brief are that Assessee filed his return on 31^st October, 20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e assessment order passed by the Assessing Officer, the Assessee filed an appeal before the Commissioner of Income Tax (Appeals) (in short as "CIT [A]") also challenging the assessment order on the ground that notice under Section 143(2) of the Act was not served on the Assessee within the prescribed period. The CIT(A) held that notice was issued by the Assessing Officer on 23^rd October, 2002 i.e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e in question was issued on 23^rd October, 2002 and the same was dispatched on 25^th October, 2002 and since the same has not been received back undelivered, there is a presumption under the law that notice has reached the Assessee.  Learned counsel for the Respondent has relied upon the order passed by the Tribunal and has contended that no notice has been served within the prescribed period....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by post is deemed to have been effected by properly addressing, pre-paying and posting by registered post, a letter containing the notice required to be served.  Unless the contrary is proved the service is deemed to have been effected at the time when the letter would be delivered in the ordinary course of post.  Though this presumption is rebuttable but in the absence of proof to cont....