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TMI Blog2009 (10) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal did not set aside the said finding. Reliance has been placed upon the judgment of the hon'ble Supreme Court in CIT v. Thayaballi Mulla Jeevaji Kapasi [1967 -TMI - 5004 - SUPREME Court] to submit that the absence of proper notice would vitiate all the proceedings - Thus, the substantial question of law whether the order of remand, without adjudicating upon the issues before the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uing the same and deciding the matter afresh having held the service of the impugned notice as defective by relying upon the judgment of the hon'ble Supreme Court of India which finding of the Income-tax Appellate Tribunal is perverse, unjustified and illegal as the same leads to extension of time limit for the issuing of notice under section 148 which having become time barred ? (ii) Whether, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same was served by affixation at the last known address, i.e., residential address of the assessee. Thereafter, reassessment was made under section 144 of the Act and investment of Rs. 7 lakhs in purchase of house by the assessee was treated to be investment from undisclosed sources. On appeal, the Commissioner of Income-tax (Appeals) accepted the explanation of the assessee, after holding tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r notice would vitiate all the proceedings. 4. We called upon the learned standing counsel for the Department Shri Vivek Sethi to respond to the above criticism of the impugned order. He submitted that the defect in service did not vitiate the proceedings. We need not go into this question at this stage. Even if the Tribunal was to hold that the defect in service of notice did not vitiate the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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