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TMI Blog2012 (7) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the jurisdiction of the Assessing Officer is on the issuance of the notice under section 143(2) - income-tax appeal is dismissed. - 286 of 2011 - - - Dated:- 23-11-2011 - SUNIL AMBWANI, MANOJ MISRA, JJ. JUDGMENT 1. We have heard Shri A. N. Mahajan, learned counsel for the Commissioner of Income-tax. Shri Siddharth Pathak appears for the respondent- assessee. 2. This incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act in favour of the assessee, is not at all applicable to the facts of the present case as the judgment of the apex court has not taken into consideration the provisions of section 292BB of the Act and is silent in respect of the same despite the fact that the said section had been brought on the statute book by the Finance Act, 2008, with effect from April 1, 2008, and the orders of the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Blue Moon [2010] 321 ITR 362 (SC) the Supreme Court did not have the occasion to consider section 292BB as inserted by the Finance Act, 2008, with effect from April 1, 2008. 4. We have gone through the judgment in Hotel Blue Moon [2010] 321 ITR 362 (SC) and section 292BB as inserted in the Income-tax Act by the Finance Act, 2008, and do not find that the consideration of section 292BB would have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispensed with. 6. Section 292BB is a rule of evidence, which validates the notice in certain circumstances. The newly inserted section 292BB provides that where an assessee has appeared in any proceedings or co-operated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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