2015 (11) TMI 1859

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.... an assessment order without serving a notice under s. 143(2) of the IT Act within the stipulated period of 12 months from the end of the month when the returns were filed". 2. The present appeal relates to the asst. yr. 1997-98. At that point of time, the law was that a notice under s. 143(2) of the Act was required to be issued within 12 months from the end of the month when the return was filed. 3. In the instant case, the assessee filed the return on 28th Nov., 1997 as is evident from the assessment order. Accordingly, the 12 months for issuance of a notice under s. 143(2) of the Act expired on 30th Nov., 1998. The assessment order indicates that a notice under s. 143(2) of the Act along with a questionnaire was issued on 21st June, 1....

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....the assessee before this Court under s. 260A of the IT Act. In support of his submission, the learned counsel has relied upon a decision of Delhi High Court in CIT vs. Chand Ratan Bagri (2010) 230 CTR (Del) 258 : (2010) 36 DTR (Del) 244 wherein the Delhi High Court held that issue which was not raised before the lower authority cannot be permitted to be raised before the High Court in an appeal under s. 260A of the Act. 7. In our view, the said judgement stands impliedly overruled in view of the decision of the Supreme Court in CIT & Anr. vs. Distillers Co. Ltd. (2007) 209 CTR (SC) 177 : (2007) 290 ITR 419 (SC) wherein the Supreme Court held as under: "From a reading of sub-s. (1) of s. 260A of the Act, it is clear that an appeal is prov....

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.... law in the order. While interpreting a provision which provides for a right of appeal, the Court should not narrow down the scope of the right of appeal provided to the parties. Sub-s. (2) of s. 260A of the Act cannot be read de hors sub-s. (1) of s. 260A of the Act. Sub-s. (1) of the said section confers power on the High Court to entertain an appeal against every order passed by the Tribunal. Sub-s. (2) of the said Act provides for a right to a party to file an appeal. Therefore, a reading of sub-ss. (1) and (2) of s. 260A of the Act makes it clear that if the CIT(A) or the assessee is aggrieved by an order passed by the Tribunal, he could prefer an appeal to the High Court provided the case involves a substantial question of law. As not....