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TMI Blog2013 (4) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... the remand report. In view of the above, wno infirmity in the order of CIT(A). The same is sustained and the Revenue's appeal is dismissed. - ITA No.4288/Del/2010 - - - Dated:- 15-2-2013 - G. D. Agrawal And I. C. Sudhir,JJ. For the Appellant : Shri Sunil Gautam, DR. For the Respondent : Shri Virendar Chauhan, CA and Shri Sanjay Kumar. ORDER This appeal by the Revenue is directed against the order of learned CIT(A)-XXVI, New Delhi dated 28th June, 2010 for the assessment year 2006-07. 2. The Revenue has raised the following grounds:- "1. The ld.CIT(A) has erred in quashing the assessment holding that the first notice u/s 143(2) was issued on 12/11/2007 beyond the statutory period of 12 months which expired on 31.07.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st of judgment (and an opportunity for hearing) shall not be necessary since notice under section 142(1) has already been issued (second proviso to section 144(1) of the Act and in the facts of the case, notice u/s 142(1) having already been issued, the said condition is not applicable." 3. The facts of the case are that the assessment year under consideration is 2006-07. The assessee filed the return of income on 29th July, 2006 and the assessment was completed under Section 144 of the Income-tax Act, 1961 on 19th December, 2008. The learned CIT(A) quashed the assessment on the ground that notice under Section 143(2) was issued on 12th November, 2007 which was beyond the statutory period of 12 months which expired on 31st July, 2007. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the following facts: 1) 12/11/07 Notice issued U/s 143(2) 2) 27/11/07 None attended 3) 16/01/08 Notice issued u/s 142(1)/143(2), None attended 4) 07/07/08 Notice u/s 143(2) issued for 28/07/08 5) 28/07/08 None attended 6) 17/10/08 Notice u/s 143(2) issued for 24/10/08 7) 24/10/08 None attended 8) 02/12/08 Attended Sh.Manindra Tiwari, CA, asked to file the details, the case adjourned for 08/12/08 9) 08/12/08 Attended Sh.Maninder Tiwari CA submitted the POA and also asked to submit the following details: 1. Notes on business activities 2. Detail of exp. Debited in P L alongwith voucher. The case is adjourned to 15/12/08 10) 15/12/08 None attended 11) 19/12/08 Order passed u/s 144 of the I.T.Act." 6. From the above, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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