2023 (8) TMI 1279

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.... 1. This appeal has been filed by the assessee against the order of the ld CIT(A)-31, New Delhi dated 25.06.2019 for AY 2007-08. 2. The assessee has raised the following grounds of appeal:- "1. That the Hon'ble Commissioner of Income Tax (Appeals) has erred in the law as much as on the facts of the case by not appreciating the fact that the Learned Assessing Officer did not assum....

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....derived contention of assessee by stating that section 292BB of the Act is applicable thus legal contention of assessee is not tenable. The ld AR placing reliance on the order of Special Bench of ITAT in the case of Kuber Tobacco Products Pvt. Ltd Vs. DCIT 310 ITR 300 (Del) (SC) submitted that provision of section 292BB of the Act is applicable for AY 2008-09 onwards and the same is not applicable....

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....assessee did not raise any objection to non-service of notice u/s 143(2) of the Act before the AO, the legal contention cannot be dismissed on the strength of provision of section 292BB of the Act as the same has no application to present AY 2007-10. As per decision of Hon'ble in the case of Alpine Electronics Asia Pte Ltd Vs. DCIT 341 ITR 247 (Del) non-service of notice u/s 143(2) of the Act make....