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TMI Blog2021 (5) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... anathan, SSC JUDGMENT T.S. Sivagnanam, J This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity) is directed against the order dated 31.01.2020 made in ITA.No.144/Chny/2020 for the assessment year 2011-12 on the file of the Income Tax Appellate Tribunal, Madras 'D' Bench ('the Tribunal' for brevity). 2. The appeal was ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but, attempt appears to be to question the correctness of the assessment order and the jurisdiction of the Assessing Officer at New Delhi to issue a notice under Section 148 of the Act. It may be true that the assessee had, while filing the appeal before the Tribunal, raised a ground that the Commissioner of Income Tax (Appeals) - 7, Chennai [CIT(A)] ought to have noted that the notice under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CIT(A), dated 27.06.2019. 7. The learned counsel for the appellant would strenuously contend that the notice issued under Section 148 of the Act was never served on the appellant and failure to serve the same within a reasonable period atleast before the completion of assessment, would result in the assessment being void. Further, it is submitted that the assessment made by the Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords in the case of the assessee to the Income Tax Officer, Ward-2, Tiruvallur. Further, the learned counsel has also referred to the notice issued by the Income Tax Officer, Ward-2, Tiruvallur, dated 30.10.2018 to the assessee under Section 148 of the Act. The learned counsel relied upon a report of the Inspector of Income Tax, Ward-2, Tiruvallur, who stated that he visited the last known addre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Tribunal and there is no question of law, much less substantial question of law arising for consideration in this appeal. Accordingly, the appeal fails and it is dismissed. No costs. 11. After we have dictated the judgment, the learned counsel for the appellant submitted that the appellant should be permitted to raise the question of jurisdiction before the Assessing Officer. 12. In ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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