2003 (5) TMI 27

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....50 of 2003: For the reasons stated in the applications, delay in re-filing the appeals is condoned. The applications stand disposed of. C.M. Nos. 44, 46, 48 of 2003: Allowed, subject to all just exceptions. The applications stand disposed of. I.T.A. Nos. 98-101 of 2003: These four appeals by the Revenue under section 260A of the Income-tax Act, 1961 (for short "the Act"), are ....

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....e claimed to have been initiated by issuing a notice under section 142(1) of the Act on March 1, 2000, which, according to the Assessing Officer, was not responded to. Another notice is stated to have been issued to the assessee on March 23, 2000. Since both the said notices were not responded to, best judgment assessments in respect of all the four assessment years were framed under section 144 o....

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....at no notice under section 142(1) of the Act was served on the assessee and, therefore, the assessment order passed under section 144 was unsustainable. While holding so, the Tribunal has observed that the service of first notice by affixture was bad inasmuch as the procedure prescribed for effecting service by affixture was not followed by the Assessing Officer and as regards the second notice, n....