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TMI Blog2008 (3) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... - notice held to be valid - ITA No.347 /2006 - - - Dated:- 25-3-2008 - Coram: HON'BLE MR. JUSTICE V.B. GUPTA HON'BLE MR. JUSTICE MADAN B. LOKUR V.B.GUPTA,J. The following substantial question of law arises in the present appeal:- "Whether the Income Tax Appellate Tribunal was correct in law in quashing the assessment framed by the Assessing Officer on the ground that notice u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th respect to advertisement and public expenses of Rs.8,87,917/-, as the Assessee did not furnish any evidence in support of his claim despite of it being specifically asked. Aggrieved with the assessment order passed by the Assessing Officer, the Assessee filed an appeal before the Commissioner of Income Tax (Appeals) (in short as "CIT [A]") also challenging the assessment order on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3(2) of the Act. Now, the Revenue has filed the present appeal challenging the impugned order passed by the Tribunal. It has been contended by learned counsel for the Revenue that notice in question was issued on 23 rd October, 2002 and the same was dispatched on 25 th October, 2002 and since the same has not been received back undelivered, there is a presumption under the law that notice ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the address of the company as per return which has been mentioned by the Assessing Officer in his remand report. Section 27 of the General Clauses Act, 1897 provides that service by post is deemed to have been effected by properly addressing, pre-paying and posting by registered post, a letter containing the notice required to be served. Unless the contrary is proved the service is deemed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assesse to the effect that the notice was not received by it. Under these circumstances, we hold that notice under Section 143(2) of the Act was served upon the Assessee within the prescribed period and as such this finding given by the Tribunal that no notice under Section 143(2) have been served upon the Assessee within the prescribed period is hereby set aside and the substantial questio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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