TaxTMI 
TaxTMI 
2008 (7) TMI 219
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.... in the instant appeal preferred by the appellant under Section 260-A of the Income Tax Act, 1961, was passed by the Income Tax Appellate Tribunal, Lucknow Bench, Lucknow on 20.04.2005. He further submits that by the said judgment three appeals i.e. I.T.A. No. 75/LUC/2001 The ACIT Circle 2 (1) Lucknow vs. M/s Kashipur Rice Mills (P) Ltd., I.T.A. No. 76/LUC/2001 The ACIT Circle 2 (1) Lucknow vs. M/s Dwarikadheesh Industries and I.T.A. No. 81/LUC/2001 The ACIT Circle 2 (1) Lucknow vs. M/s Pooranpur Rice Mills (P) Ltd. were dismissed. He further submits that against the common judgment dated 20.04.2005 an appeal was preferred by the appellant against M/s Pooranpur Rice Mills (P) Ltd. under Section 260-A of the Income Tax Act in the year 2005, ....
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....raised by the learned counsel for the respondent No.1 has no force. He further submits that there is a specific provision under Section 260-A (2) (a) that the appeal will lie within 120 days from the date on which the order appealed against is received by the Assessee or the Chief Commissioner or the Commissioner and as such the appeal is well within time from 21.04.2008 when the copy of the order was served in the office of the Commissioner of Income Tax-II, Lucknow. We have considered the submissions made by the learned counsel for the parties and gone through the record. The respondent No.1 being aggrieved by the order dated 29.11.1999 passed by the Assessing Authority filed an appeal before the learned Commissioner of Income Tax (Ap....
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.... Bench, Lucknow in I.T.A. No. 75/LUC/2001 was served in the office of the Commissioner of Income Tax-II, Lucknow on 21.04.2008. In the affidavit, it has not been disclosed that who has served the copy of the order dated 20.04.2005 on 21.04.2008. The appellant was fully aware about the contents of the judgment and order dated 20.04.2005 in the year 2005 itself when the appellant preferred appeal against M/s Pooranpur Rice Mills (P) Ltd. whose appeal was also dismissed by the common judgment and order dated 20.04.2005. The learned counsel for the respondent No.1 has relied upon the decision of the Delhi High Court reported in 2007 (165) TAXMAN 50 (Delhi) Commissioner of Income Tax vs. India Seeds House wherein it has been held that:- "11.....