2009 (7) TMI 26

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..... g served, the Assessing Officer had no jurisdiction to make assessment. Absence of notice cannot be held to be curable under Section 292 BB of the Act. - 85 of 2009 - - - Dated:- 7-7-2009 - ADARSH KUMAR GOEL and DAYA CHAUDHARY, JJ. Mr. Rajesh Katoch, Advocate for the appellant. JUDGMENT ADARSH KUMAR GOEL, J. - The revenue has preferred this appeal under Section 260A of the Income T .....

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..... 1961?" 2. The assessee filed return for the assessment year in question on 30.11.1996, which was processed under Section 143 (1) (a) on 30.5.1997. Thereafter. assessment was framed under Section 144 of the Act, which was affirmed in appeal. The Tribunal, however, remanded the matter to CIT (A). The CIT (A), in the second round, allowed the appeal on the ground that there was no evidence to sho .....

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