2012 (10) TMI 98

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..... ed against the order of ld. CIT, Aligarh dated 21.03.2012 for the assessment year 2007-08, challenging the order u/s. 263 of the IT Act. 2. The ld. Commissioner noted that assessment order u/s. 143(3) has been completed on 18.05.2009 and subsequently, it was found that the said assessment was erroneous and prejudicial to the interest of Revenue as per section 263 of the IT Act. Show cause notice .....

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..... al was taken up for hearing on 25.09.2012 and the assessee was notified of the date of hearing through registered post at the correct address given in the appeal papers. The Postal authorities returned the registered cover to the office of the Tribunal with the remark "refused". The refusal amounts to service upon the assessee. Despite service of notice, as above, the assessee did not appear on th .....

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..... assessment order with the direction to make fresh assessment in this case after properly investigating the referred issues. In the absence of any material on record to challenge the findings of the ld. Commissioner, we do not find any infirmity in the impugned order. We confirm the same and dismiss the appeal of the assessee. 5. In the result, the appeal of the assessee is dismissed.
Case la .....

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