2002 (10) TMI 58

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....ssessing authority also made a protective assessment on the appellant in respect of the sum of Rs. 27,040 added in the firm's assessment, as per order dated January 17, 1978 (exhibit A1). The firm filed an appeal against the firm's assessment which was allowed and the sum of Rs. 27,040 was deleted from the firm's assessment. This was on the finding that the said sum of Rs. 27,040 is the undisclosed income of the appellant. Though the protective assessment was made on the appellant, she did not file any appeal against the said assessment order and the same has become final. The appellant, after about 13 years, made an application before the assessing authority requesting for issuance of a copy of the protective assessment order and the same ....

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....ring into a final finding of fact when the Deputy Commissioner (Appeals) disposed of the appeal not on question of limitation but only on facts and when there was no cross-objection from the Department on the question of limitation? 5. Whether, on the facts and circumstances of the case, the Appellate Tribunal was justified in law and on facts in confirming the protective assessment made final without considering the agricultural source explained by filing agricultural income-tax assessment orders and in sustaining the additions of Rs. 27,040?" Shri Pathrose Mathai, learned counsel appearing for the appellant, submits that there was no proper notice of the protective assessment order on the appellant at any time prior to the service o....

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....te authorities. The first appellate authority has noted that the appellant had given address in the return of income as M.M. Chandy and Co., Kottayam, that notice was issued to the appellant in the said address, that the said notice was served on the managing partner, Shri M.M. Chandy, that he appeared before the Assessing Officer, that the assessment order was served on Shri M.M. Chandy, who is the managing partner of the firm and that since the appellant has given her address as M.M. Chandy and Co., Kottayam, the assessment order could only be served in that address. It was also noted that the said Chandy, at no point of time, had objected to receipt of the notice or order on behalf of the appellant. The first appellate authority accordin....