2007 (1) TMI 122

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....he Revenue is aggrieved by the order dated February 25, 2005, passed by the Income-tax Appellate Tribunal, Delhi Bench "E" vide which the appeal filed by the Revenue was dismissed for the assessment year 1999-2000. 2. The facts giving rise to the present appeal are that M/s. Regency Express Private Limited (hereinafter referred to as "the assessee") had filed its return on December 1, 1999, dec....

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....Prasad and Co., chartered accountant appeared and filed letter dated February 7, 2001, seeking adjournment and accordingly the matter was adjourned. Thereafter, in the presence of the assessee/representative, assessment order dated March 27, 2002, was passed under section 143(3) of the Act. 6. The assessee being dissatisfied with the order of the Assessing Officer, filed an appeal before the Co....

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....bstantial question of law for consideration : "Whether service of notice under section 143(2) to employee of the assessee within limitation is valid service specially when the assessee raises no objection before Assessment Officer and participates in the proceedings?" 10. It has been contended by learned counsel for the Revenue that the notice in question was issued on December 29, 200....

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....cember 29, 2000. It has nowhere been pleaded on behalf of the assessee either before the Assessing Officer, Commissioner of Income-tax (Appeals) or the Tribunal, that Gunanand is not their employee or he is a fictitious person. 13. Even assuming for argument's sake that no notice under section 143(2) of the Act has been received on behalf of the assessee on December 29, 2000, then there was....