2018 (12) TMI 468

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....ish Modey with Ms. Aasifa Khan, for the Respondent. P.C: This Appeal filed by the Revenue, challenging the Judgment of the Income Tax Appellate Tribunal (for short "Tribunal"). Following questions are presented for our consideration: "Whether, on the facts and in the circumstances of the case and in law, the Tribunal is right in holding that the assessment u/s. 143(3) of the Act is invali....

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....decide this question but proceeded to frame the Assessment. Before the Tribunal, this issue was also contested by the Assessee. The Tribunal held that there was no proof of service of notice on the Assessee, by making following observations: "We find that the first entry in the assessment proceedings is dated 08.08.2008 and prior to that date there is nothing on the assessment records to show t....

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....ith seal and at least the name and designation of the person who received the notice. In the case in hand, there is nothing on record to show that to whom the notice was served and whether the recipient of the notice was authorized person of the assessee or at least belonging to the assessee. The affidavits filed by the revenue of one Mr. Anil K. Gupta is neither the then Assessing Officer who iss....

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....As regards t he plea that the case of the assessee is covered u/s. 292 BB, it is pertinent to note that this provision has been inserted in the statute by the Finance Act, 2008 w.e.f. 01.04.2008 and, therefore, the provisions of section 292 BB are not applicable for the A.Y. under consideration." 3. It can be thus be seen that, the Tribunal has recorded that the notice was not dispatched throug....