2014 (2) TMI 900

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..... urther given that no other question of law arises for consideration as to whether notice was served or deemed to have been served is “ subject to other conditions “ ordinarily a question of law – there is no reason to believe that it is otherwise in the facts of the case – Decided against Revenue. - ITA 652/2012, C.M. APPL.19009/2013 - - - Dated:- 12-2-2014 - S. Ravindra Bhat And R. V. Easwar, .....

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..... AO, the assessee approached in appeal, complaining that the additions made were without the authority of law. The CIT (Appeals) considered the matter and also called for a report after which he found that the notice dated 31.03.2006 could not be served since the assessee was not found at the address. These findings were confirmed by the Tribunal. Learned counsel for the Revenue urges that the as .....

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