2007 (10) TMI 60

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..... nd no error and upheld the order of tribunal
JUDGMENT C. M. No. 12713 of 2007 (Delay) 1. For the reasons stated in the application, the delay is condoned. 2. The application stands disposed of. I. T. A. No. 942 of 2007. 3. In this appeal under section 260A of the Income-tax Act, 1961 "(the Act"), the Revenue is aggrieved by art order dated October 20, 2006, passed by the Income-tax Appell .....

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..... egistered post nor sewed upon the assessee through any other manner whatsoever. 6. Reliance has also been placed on the decision of the Supreme Court in CIT v. Jai Prakash Singh. [1996] 219 ITR 737 to contend that the assessment order is null and void. In that case, one of the legal representatives of the deceased was served with a notice under section 143(2) of the Act. In the instant case, admi .....

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