TaxTMI 
TaxTMI 
2016 (9) TMI 340
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....andigarh (for short - the Tribunal). In the present appeal, which pertains to the Assessment Year 2011-12, the appellant (hereinafter referred to as - the assessee) seeks annulment of the assessment proceedings on the ground that preceding such assessment, no valid notice, as contemplated under Section 143(2) of the Act was issued and served upon the assessee. Though four substantial questions of law were sought to be raised in the body of the present appeal, the following two were pressed at the time of hearing :- "(i). Whether the Hon'ble Tribunal acted illegally and perversely by misdirecting itself in law as well as on facts by reversing the order of the CIT (A) and restoring that of the Assessing Officer when neither notic....
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....d income with intent to escape liability of paying the due taxes, added the voluntarily surrendered amount of Rs. 1,00,00,000/- to its income for the relevant Assessment Year. The assessee challenged the assessment before the Commissioner of Income Tax (Appeals)-2, Chandigarh (for short - the Commissioner). It was submitted by the assessee that the assessment was required to be annulled for want of any valid notice under Section 143(2) of the Act, issued and served on the assessee preceding such assessment. After traversing the record, the Commissioner was of the view that a notice dated 28.09.2012 under Section 143(2) of the Act, which had been issued to the assessee was invalid, as the same had been issued prior to the filing of the re....
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....8.09.2012 and 27.11.2013 were invalid, after accepting the above-referred submissions raised on behalf of the Revenue and relying upon the provisions of Section 292-BB of the Act, reversed the findings of the Commissioner with regard to annulment of the proceedings, after holding that the notice dated 20.08.2013 was valid. Since the Commissioner had decided the appeal of the assessee only on this issue, the matter was remanded to the Commissioner to adjudicate upon the appeal on merits. It can thus be seen that the notice dated 20.08.2013 was declared by the Tribunal to be a valid notice by recording findings essentially based on facts produced before it, which included Speed Post entries, copies of the Dispatch Register of the Departmen....
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....contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment." Learned senior counsel appearing on behalf of the assessee drew our attention to the Dispatch Register to show that in the same, entry No. 6018 had been allotted to notices under Section 143 (2) and 142 (1) of the Act, both of which were dated 20/22.08.2013. It was submitted that the same number could not have been allotted to two different notices issued under two different provisions. It was further submitted that only the notice under Section 142 (1) of the Act bearing Sr. No. 6018 had been received by the assessee and not the notice under Section 143 (2) of the Act, as sought to be projected by....