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2015 (11) TMI 1051

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..... t. ORDER The order of the Bench was delivered by 1. G. C. Gupta (Vice-President).-These two appeals by the assessee for the assessment year 2000-01 are directed against the order of the Commissioner of Income-tax (Appeals). These are being disposed of with this consolidated order. 2. Learned counsel for the assessee, at the outset, submitted that the assessee was never served with the notice .....

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..... the assessee has applied for certified copy of the demand notice for the relevant assessment year 2000-01 and the same has been issued by the Department. The appeals of the assessee were dismissed by the Commissioner of Income-tax (Appeals) on the technical ground that the demand notice, in original, was not filed by the assessee along with the appeal papers. We find that the assessee has explain .....

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