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TMI Blog2021 (12) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal has committed any error in setting aside the assessment. The counsel for the revenue however has strenuously argued that in view of Section 292BB inserted in the Income Tax Act, mere defect in service of notice had to be factually ignored. Tribunal has however correctly observed in Chetan Gupta [ 2015 (9) TMI 756 - DELHI HIGH COURT] that Section 292BB of the Act cannot be given a retrospe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remand report, which duly mentions that the notice was served on the authorized representative of the assessee as well as on one Shri Chandan under the instructions of Director of the assessee-company? ii) Whether, on the facts and in the circumstances of the case and in law, the Tribunal, Jaipur was justified in holding that Section 292BB is applicable prospectively, without appreciating the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that there are certain undisputed facts in this case i.e. the AO has not admittedly sent any notice issued under Section 148 of the IT Act to the registered office address of the assessee company at 12-13, Patel Colony, Laxmi Path, Sardar Patel Marg, Jaipur either through registered post or speed post and further the AO has made no efforts to serve notice through Affixture at the above reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the fact that any point of time any Power of Attorney or Authorization was filed by the assessee company in favour of Shri Anand Sharma on or before 14.03.2014 for the year under consideration. Although the ld. D/R submitted before us that the service of notice was effected on Shri Chandan but the fact remains that the said Shri Chandan was neither the employee of the assessee nor was authorized ..... X X X X Extracts X X X X X X X X Extracts X X X X
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