2021 (12) TMI 142

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9;BLE MS. JUSTICE REKHA BORANA For the Appellant : Mr. Anuroop Singhi For the Respondent : Mr. Mahendra Gargieya Mr. Devang Gargieya JUDGMENT This appeal has been filed challenging the judgment of the Income Tax Appellate Tribunal raising the following questions for our consideration:- i) Whether on the facts and in the circumstances of the case and in law, the Tribunal was ju....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he provisions to A.Y. 2009-10 onwards? The issue pertains to the re-opening of assessment of the respondent-assessee for the assessment year 2007-08. The Tribunal in the impugned judgment came to the factual finding that before passing the order of assessment, notice of re-opening of the assessment was never served on the assessee or its authorised representative. The following observation of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... any subsequent point of time but before completing the order of assessment on 24.03.2015. From the record, we also notice that there is no power of attorney of Shri Anand Sharma, CA given by the assessee, therefore, in such circumstances even if any notice was served on Shri Anand Sharma under Section 148 of the Act, but the same is of no consequence in the absence of any valid authority/authoriz....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re 1908. Even otherwise, the said Shri Chandan while allegedly receiving the notice on 14.03.2014 had affixed the stamp of M/s. Durga Motor Company which also goes to show that the said notice was never served upon the assessee." In that view of the matter, we do not find that the Tribunal has committed any error in setting aside the assessment. The counsel for the revenue however has strenuous....