2007 (11) TMI 644

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....e is aggrieved by an order dt. 31st Jan., 2006 passed by the Income-tax Appellate Tribunal ('Tribunal'), Delhi Bench 'E' in ITA No. 4269/Del/2005 relevant for the asst. yr. 2002-03. 2. The short issue that has been urged in this case is whether the notice sent to the assessee on 31st July, 2003 under s. 143(2) of the IT Act, 1961 (for short 'the Act') was served upon the a....

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....ly, 2003 itself. The Tribunal by its order dt. 22nd Sept., 2006 rejected this contention and held that in exercise of its jurisdiction under s. 254(2) of the Act it could not review the earlier order. The Revenue has preferred an appeal being IT Appeal No. 414 of 2007 against that decision, which is being heard and disposed of along with the present appeal. 4. Insofar as the present appeal is con....