2021 (5) TMI 125

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....i For Respondent: Mr.Karthik Ranganathan, SSC JUDGMENT T.S. Sivagnanam, J This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity) is directed against the order dated 31.01.2020 made in ITA.No.144/Chny/2020 for the assessment year 2011-12 on the file of the Income Tax Appellate Tribunal, Madras 'D' Bench ('the Tribunal....

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.... the finding rendered by the Tribunal in the impugned order, but, attempt appears to be to question the correctness of the assessment order and the jurisdiction of the Assessing Officer at New Delhi to issue a notice under Section 148 of the Act. It may be true that the assessee had, while filing the appeal before the Tribunal, raised a ground that the Commissioner of Income Tax (Appeals) - 7, Che....

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....stice, as could be seen from paragraph 4 of the order passed by the CIT(A), dated 27.06.2019. 7. The learned counsel for the appellant would strenuously contend that the notice issued under Section 148 of the Act was never served on the appellant and failure to serve the same within a reasonable period atleast before the completion of assessment, would result in the assessment being void. Furth....

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....Ward 49(1), New Delhi, dated 09.10.2018 transferring the assessment records in the case of the assessee to the Income Tax Officer, Ward-2, Tiruvallur. Further, the learned counsel has also referred to the notice issued by the Income Tax Officer, Ward-2, Tiruvallur, dated 30.10.2018 to the assessee under Section 148 of the Act. The learned counsel relied upon a report of the Inspector of Income Tax....