9911796707
TMI Blog2007 (12) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... 207 of 2004 because common questions of law have been raised in all these appeals. The necessary details of all these appeals along with related number of the appeal in this Court and before the Income-tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal') are as under:- Tribunal ITA No. 205/2004 ITA No. 1538 (Delhi) 1998 Assessment Year 1987-88, dated 23-9-2003 ITA No. 206/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the assessee's brother on 27-9-1991. 2. Whether on the facts and circumstances of the case, the ITAT was justified in holding that there was no proper service of notice issued under section 148 upon the assessee even when the notice was served upon Sh. Janardhan, real brother of the assessee on 27-9-1991 in accordance with rule 15 order V of the First Schedule of Civil Procedure Code. 3. Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he the ITAT was justified in holding that the proceedings initiated with the issue of notice under section 148 were dropped by the Assessing Officer vide order sheet entries dated 31-3-1992 ignoring that no judgment was pronounced on 31-3-1992 as there was no order under section 143(3)/147 regarding the dropping of proceedings and there was no corresponding entry in the D&CR recording dropping of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various proceedings." 3. After hearing learned counsel for the revenue we find that one question which permits all the questions claimed by the revenue is whether notice under section 148 of the Act was issued and served on the assessee before framing assessment which is a condition precedent. Non-service of such a notice on the proper person would go to the roots and cannot be condoned. There ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs by the Assessing Officer that notice under section 148 could not be served. These are pure findings of fact which would not give rise to any question of law much less a substantive question of law. It is well-settled that issuance of a notice under section 148 of the Act is a condition precedent for framing assessment order under section 147 of the Act. It is equally well-settled that if no su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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