2006 (1) TMI 616

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..... oes to the root of the matter, and, thus, the Tribunal ought to have allowed the application and the ground sought to be added be permitted to be added in the grounds of appeal. The argument of learned standing counsel that it is not correct to say that the notice u/s 143(2) of the Act has not been issued within the specified time, may be correct, but this aspect of the matter has to be adjudicated by the Tribunal after entertaining the ground in this respect and for the purposes of admission of new ground, this aspect of the matter is not relevant. In the result, petition is allowed.
SHRI RAJES KUMAR, J. For the Appellant: Shri M.K. Gupta For the Respondent: Shri R.K. Upadhayay ORDER 1. By means of the present writ petition under .....

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..... ot issued within the period prescribed, the entire assessment order stand time-barred. According to the petitioner, a notice under section 143(2) of the Act has not been served. In support of his contention, he relied upon the decisions of Apex Court in the cases of National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 , Gedore Tools (P.) Ltd. v. CIT [1999] 238 ITR 2681 (Delhi), Asstt. CCE v. Ramdev Tobacco Co. AIR 1991 SC 506 and Shri Rattan Lal Sharma v. Managing Committee, Dr. Hari Ram (Co-education), High Secondary School AIR 1993 SC 2155. 6. Sri R.K. Upadhayay, learned standing counsel appearing on behalf of the revenue, submitted that it is wrong to say that the notice under section 143(2) of the Act has not been issued to the pe .....

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..... are on record in the assessment proceedings, we fail to see why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess the tax liability. . . ." (p. 387) 8. The argument of learned standing counsel that it is not correct to say that the notice under section 143(2) of the Act has not been issued within the specified time, may be correct, but this aspect of the matter has to be adjudicated by the Tribunal after entertaining the ground in this respect and for the purposes of admission of new ground, this aspect of the matter is not relevant. 9. In the result, petition is allowed. Order of Tribunal dated 26-5-2005 (Annexure-1 to the writ petition) is quashed. The ap .....

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