2014 (1) TMI 989

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..... T level. - ITA.No. 56 of 2010 - - - Dated:- 18-12-2013 - DR. MANJULA CHELLUR AND MR. A.M.SHAFFIQUE, JJ. For the Appellant: Sri Anil D Nair, Advs, Smt Nivedita A Kamath For the Respondent: Sri Jose Joseph, SC For Income Tax JUDGEMENT Per : Shaffique, J : The assessee has filed this appeal challenging the order passed by the Income Tax Appellate Tribunal, Cochin Bench in ITA No .....

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..... r was confirmed. The assessee preferred an appeal before the Tribunal. After considering the rival contentions raised in the matter, Tribunal concurred with the view expressed by Commissioner of Income Tax (Appeals). 3. Learned counsel for the appellant had raised the following substantial questions of law: "i) In the facts and circumstances of the case, ought not the Tribunal had held th .....

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..... e assessee on 03.11.2006. Though there was some dispute regarding service of notice, it is submitted that for the purpose of this appeal there was service of notice under Section 142(1) of the Act which according to the assessee is bad in law. Ongoing through the provisions of Section 143(2) (ii) of the Act, the notice is beyond the time specified under the said provision. Hence further proceeding .....

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