9911796707
TMI Blog2015 (6) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... so stated that no notice from any government department/agency in his name or in the name of assessee was received by him. No counter to the statements made by Shri Bherulal on oath was made by any officer of the revenue. In view of it, we are of considered opinion that the Commissioner of Income Tax as well as learned Income Tax Appellate Tribunal rightly relied upon the statements made by Shri Bherulal. The other argument advanced by learned counsel for the appellant is also bereft of merit in view of the fact that the presumption as per Section 292-BB of the Act of 1961 could have been drawn only if the assessee did not have raised objection about the service of notice before completion of the assessment in question. In the instant ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice dated 18.11.2011. The assessee objected the entire process being barred by limitation as per proviso to Section 143(2) of the Act of 1961, according to which such notice could have not been served on the assessee after expiry of six months from the end of financial year in which return was furnished. The Assessing Officer while negativating the stand taken by the assessee held that at the first instance the notice dated 23.9.2010 was served upon the assessee on 24.9.2010 i.e. within a period of six months from the date of closing the assessment year. The Assessing Officer framed the assessment invoking provisions of Section 144 of the Act of 1961 by observing that the assessee for the reasons best known to him did not comply with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see as he participated in the assessment proceedings. We do not find any merit in the arguments advanced. So far as service upon Shri Bherulal said to be an employee of the assessee is concerned, it is pertinent to notice that by way of filing an affidavit Shri Bherulal stated on oath before the Commissioner of Income Tax (Appeals) that he was not in service with the assessee after 12.11.2008 and was not in touch with the assessee and never visited business place after leaving the service. He also stated that no notice from any government department/agency in his name or in the name of assessee was received by him. No counter to the statements made by Shri Bherulal on oath was made by any officer of the revenue. In view of it, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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