2002 (9) TMI 85 - HC - Income Tax

The only question that was raised before the Tribunal and in fact throughout the proceedings by the assessee was that the notice under section 143(2) of the Income-tax Act, 1961, had not been validly served - In view of these findings, the Tribunal came to the conclusion that the notice under section 143(2) of the Act had not been validly served and, there fore, the assessments were cancelled. The question whether notice was validly served or not is a pure question of fact and, in our opinion, no question of law much less a substantial question of law arises from the order of the Tribunal. Consequently, these appeals are dismissed.

Summary

The High Court of Punjab and Haryana dismissed Income-tax Appeals 132 and 133 of 2002 as the notice under section 143(2) of the Income-tax Act, 1961 was not validly served. The appeals were dismissed as the Tribunal found that the notice was not validly served, and it was considered a pure question of fact with no substantial question of law arising.