2021 (2) TMI 647

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....R, SR. COUNESL FOR SRI. M. LAVA, ADV.,)   RESPONDENT (BY SRI. E.I. SANMATHI, ADV.) JUDGMENT ALOK ARADHE J., This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the assessee. The subject matter of the appeal pertains to the Assessment year 2007-08. The appeal was admitted by a bench of this Court vide order....

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....circumstances of the case. (iv) Whether the Tribunal in law ought to have held that as no notice under section 143(2) of the act has been issued in time, consequently the order of assessment is bad in law and without jurisdiction and liable to be cancelled on the facts of the case. 2. Facts leading to filing of this appeal briefly stated are that an assessee is an individual (HUF) and ....

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.... (Appeals), who by an order dated 26.05.2015 partly allowed the appeal. The revenue thereupon filed an appeal before the Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal' for short). The assessee filed cross-objection against the findings contained in the order passed by the Commissioner of Income Tax (Appeals). The Tribunal, by common order dated 27.05.2016, dismiss....

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....e was unable to point out from the order passed either by the Commissioner of Income Tax (Appeals) or by the Tribunal that the issue whether the notice under Section 143(2) of the Act issued to the assessee was barred by limitation was adjudicated. 5. In view of the aforesaid submission and taking into account the fact that the issue with regard to the fact whether the notice under Section 143(....