2010 (9) TMI 206

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..... - Held that: - no illegality in the order passed by the Tribunal. No substantial question of law is involved - Appeal is dismissed - 127 of 2008 - - - Dated:- 14-9-2010 - Yatindra Singh, Rajes Kumar,JJ. 1. The appellant started reassessment proceedings under Section 148 of Income Tax Act, 1961 against the respondent by notice dated 27.3.2003 for the assessment year 1998-99, 1999-2000 and 2 .....

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..... order dated 26.2.2007 held that: The notices were served on 31.3.2003; The reassessment orders were passed on 18.2.2005, and they were barred by time. Hence the present appeal by the appellant. 5. We have heard Sri R.K. Upadhyay, counsel for the appellant and Sri Ashish Kumar, counsel for the respondent. 6. The question as to when the notices were served is a question of fact. There i .....

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