2009 (6) TMI 1013

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....ik, Senior DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : This appeal has been filed by the assessee against the order of the CIT (Appeals)-XIX, New Delhi dated 07.07.2009 for the assessment year 2001- 02. The original grounds taken in the appeal read as under : "1. That the order of the learned Commissioner of Income Tax (Appeals) is bad both on law and facts. 2. That pro....

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.... additional ground which read as under : "On the facts and in the circumstances of the case the learned CIT (A) erred in confirming the addition of Rs. 9,00,000 as proposed by the A.O. The action being arbitrary and unjust must be quashed." 3. Brief facts of the case are as under :- Assessee is public limited company. The return of income was filed on 30.10.2001 for assessment year ....

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....ears from the end of the relevant assessment year. Admittedly, the notice was issued on 22.3.2008, which was well-in-time. The notice was also dispatched well before the last date, i.e. 31.3.2008. The requirement of section 149 is 'issued' not 'served'. Notice issued within time but served after the expiry of time limit could not invalidate the notice. The notice was issued on specific information....

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....sides, the additional ground raised by the assessee during the appellate proceedings is being admitted as the same is on the issues arising out of the order of CIT (A) and the issue has been discussed in paras 13 to 16 of the CIT(A) order. We are of the view that merely because assessee had not taken ground in memo of appeal, the assessee should not suffer if it is necessary for proper adjudicatio....