1982 (11) TMI 24

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..... 1 (hereinafter referred to as " the Act "), prays for the issuance of a mandamus to the Tribunal, Amritsar Bench, to draw up a statement of the case and refer to this court the following question of law, which arises out of its order dated 29th September, 1975: " Whether, on the facts and in the circumstances of the case, the Tribunal is correct in holding that the order of the ITO refusing to g .....

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..... sked by us the learned representative of the Department could not show us a copy of the notice hearing the signatures of a partner of the assessee firm in token of his service. Nor could he produce any acknowledgement or other evidence to prove the service of the notice on the assessee. Thus, the mere assertion of the Income-tax Officer unsupported by any independent evidence, is not sufficient to .....

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..... could not satisfy that any notice was served on the assessee. There can be no gainsaying that the condition precedent (service of requisite notice) for the cancellation of the registration, had not been satisfied. The finding of the Tribunal that notice under s. 186(2) of the Act was not served upon the assessee, is a pure finding of fact. The Tribunal rightly declined the application as no quest .....

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