2004 (5) TMI 40

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..... under section 148 is concerned, we concur with the finding of the Tribunal which has dealt with this issue in its proper perspective. It was rightly held that it was served on the appellant and that no prejudice was caused to the appellant in any manner and that they got full opportunity to defend themselves and challenge the proceedings - In our opinion, not raising an objection, nor indicating .....

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..... for the appellant (assessee) and having perused a record of the case, we are of the considered opinion that this appeal does not involve any question of law much less substantial question of law as is required to be made out under section 260A of the Act. Since the pre-requisite, or we may say sine qua non for entertaining the appeal under section 260A of the Act is not present in the appeal, we d .....

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..... mentioned two grounds and as stated supra, were repelled on the facts giving rise to challenge in this second appeal by the assessee. These two grounds are again reiterated in support of this appeal by contending that the finding of the Tribunal on both these grounds is not correct and hence, needs to be upturned. We do not agree. So far as the issue in relation to the service of notice under se .....

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..... orded after perusing the facts of this case that notice was rightly served on the employee of the company/assessee and that the assessee having throughout participated in the proceedings, then this court in its appellate jurisdiction cannot hold otherwise. In other words, this does not involve any issue of law as such though vehemently contended by counsel. Coming to the second issue also, we ha .....

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..... s extent in second appeal and set aside the entire proceedings on the ground of so-called irregularities in notice when all the authorities on evaluation of the evidence on the facts have upheld the proceedings. We, therefore, really find no merit in any of the submissions of learned counsel for the appellant and thus, dismiss the appeal in limine, i.e., without notice to the respondent/Revenue. .....

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