2012 (7) TMI 545

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -tax Appellate Tribunal ("the Tribunal" for short) in the case of Mascomptel India Ltd. The appeal related to the assessment year 2006-07.   2. The requirement to serve a notice under section 143(2) of the Act was examined in CIT v. Lunar Diamonds Ltd. [2006] 281 ITR 1 (Delhi) and it was held that notice under the said section must be served on the assessee within the time stipulated in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... parte/best judgment assessment order was passed.   4. The Commissioner of Income-tax (Appeals) and the Tribunal have held that the aforesaid service by the affixture was not valid. The findings of the Commissioner of Income-tax (Appeals) and the Tribunal are that the assessee had mentioned a different address in the return of income-tax filed for the assessment year in question. In the retur .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ch was available with the Department and in fact stated in the return of the income for the assessment year 2006-07. Subsequent attempt to serve another notice under section 143(2) at 1-GF, AGCR Enclave, Karkardooma, Delhi, in November, 2008, long after the expiry of the limitation period prescribed by the proviso, cannot help the Revenue.   6. The appeal is dismissed.  
Case laws, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X