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TMI Blog2008 (2) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate, for the appellant. JUDGMENT The Judgment of the court was delivered by SATISH KUMAR MITTAL, J. - The instant appeal filed by the revenue under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') is directed against the order dated 13.4.2007 passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'A' Chandigarh (hereinafter referred to as 'the Tribunal') in ITA No. 181/CHANDI/2006 in case of the respondent for the Assessment Year 1998-99, by raising the following substantial questions of law :- (i) Whether on the facts and in the law, the Tribunal was justified in holding that reassessment has been made without mandatory requirement of service of notice under Section 148 of the Act, by ignoring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee filed an appeal before the Commissioner of Income Tax (Appeals)-I, Ludhiana [hereinafter referred to as 'the CIT (A)']. Since nobody attended the proceedings, therefore, the said appeal was dismissed, and the order of the Assessing Officer was confirmed. Subsequently, the assessee filed application for recalling the said order. The application was also dismissed by the CIT (A). Against the said order, the assessee approached the Tribunal, who vide order dated 22.9.2005 allowed the appeal of the assessee and directed the CIT (A) to decide the appeal filed by the assessee on merits. Consequently, the CIT (A) allowed the appeal of the assessee holding that the assumption of jurisdiction by the Assessing Officer was wrong as there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has affirmed the categoric finding recorded by the CIT (A) that in the present case, the revenue has not led any evidence to show that notice under Section 148 of the Act was actually served upon the assessee. In our view, the CIT (A) as well as the Tribunal have recorded a pure finding of fact, after considering the material available on record to the effect that notice under Section 148 of the Act was actually not served upon the assessee, which was a condition precedent for making reassessment or recomputation under Section 147 of the Act. We do not find any ground to interfere in the said finding of fact, and in our view no substantial question of law is arising from the order of the Tribunal.
9. Dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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