1977 (11) TMI 73

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....R.R. Gupta, in respect of I.T.A. No. 819 of 1975-76 (asst. yr. 1961-62) dt. 28th April, 1977. It is convenient to reproduce the miscellaneous application to project the contention on the basis of which a prayer is made that the Tribunal's order in ITA No. 819 of 1975-76 be recalled: "The above noted appeal was disposed of by your honours vide order dt. 28th April, 1977. It has been held therein....

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....he aforementioned in Division Bench decision of the Punjab and Haryana High Court." 2. At the outset, we like to state that the Revenue's miscellaneous application is misconceived and here few necessary facts must necessarily be stated which are that: A notice under s. 148 of the Income-tax, 1961, hereafter referred as the Act, was issued and despatched on 24th Feb., 1971 relating to the asst. ....

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.... under s. 148, Counsel for the assessee refused to acknowledge the receipt of the notice. The assessee also submitted his written reply regarding the aforesaid matter. On 13th May, 1974 the assessee was served with an order dt. 21st March, 1974 passed under s. 144 of the Act. The assessee challenged the order passed under s. 144 of the Act and the notice dt. 19th March, 1974 before the Hon'ble Pun....

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....n Trading Co. (P) Ltd. case their Lordship of the Punjab and Haryana High Court were not referred to the Supreme Court Judgment in the case of CWT vs. Kundan Lal Behari Lal (1975) 96 ITR 581 (SC), in which case it has been held that the word 'issue' in s. 18(2A) of the WT Act mean 'served.' Shri Maghan submitted that if the word issued under the WT Act is to be construed as served, a different mea....