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TMI Blog2007 (7) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by Income-tax Appellate Tribunal, Delhi Bench-'G' in ITA No. 4424/Delhi/2004 relevant for the assessment year 2001-02. 2. The assessee had filed its return of income on 30-10-2001 declaring a loss. 3. On 29-10-2002 the Assessing Officer issued a notice to the assessee under section 143(2) of the Income-tax Act, 1961 requiring him to attend his office on 13-11-2002. The notice was sent by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocked. He further stated that since the case was a "limitation matter" there was no alternative but to affix the notice at the last known address which he did in the presence of Jeewan Lal, notice server on the same date. 7. In the meanwhile, it appears that one Mrs. Deewan, Director of the assessee had personally filed the income-tax returns for the assessee on 29-10-2002 and had met t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is issue, it may be noted that the Assessing Officer as well as the Commissioner of Income-tax (Appeals) took the view that service was effected on the assessee and that the proceedings were validly initiated. 10. In appeal, the Tribunal noted the serious dispute raised by the assessee with regard to the notice dated 30-10-2002 and also noted that the Assessing Officer had not dealt with the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the absence of any independent witness. It appears to us that the entire exercise of sending the Inspector and resorting to affixation was carried out only to ensure that the case does not become time-barred, knowing fully well that the notices have been issued at the very last minute and could not have been served on the assessee without undertaking some out of the ordinary exercise as has been d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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