2007-VIL-473--DT

Equivalent Citation: [2008] 297 ITR 424 (Delhi)

HIGH COURT, DELHI

I.T. A. No. 942 of 2007

Date: 01.10.2007

COMMISSIONER OF INCOME

Vs

HARISH J. PUNJABI

BENCH

JUDGMENT

JUDGMENT

C. M. No. 12713 of 2007 (Delay)

1. For the reasons stated in the application, the delay is condoned.

2. The application stands disposed of.  

I. T. A. No. 942 of 2007.

3. In this appeal under section 260A of the Income-tax Act, 1961 "(the Act"), the Revenue is aggrieved by art order dated October 20, 2006, passed by the Income-tax Appellate Tribunal (if the Tribunal"), Delhi Bench "D" in I. T. A. No. 4923/Delhi/2003 relevant to the assessment year 1996-97.

4. The assessee was not sewed with the notice under sections 147 and 148 of the Act and on this factual ground, the Tribunal held that the proceedings for the assessment were void.

5. Learned counsel for the Revenue referred to the decision of the Supreme Court in R. K. Upadhyaya v. Shanabhai P. Patel [1987] 166 ITR 163 to contend that there is a distinction between the ser of notice and issuance of notice. In that case, there was no dispute about the fact that notice under section 147 of the Act was issued to the assessee by registered post on March 31, 1970, and was received by the assessee on April 3, 1970. In the instant case, however, the notice was not sent by registered post nor sewed upon the assessee through any other manner whatsoever.

6. Reliance has also been placed on the decision of the Supreme Court in CIT v. Jai Prakash Singh. [1996] 219 ITR 737 to contend that the assessment order is null and void. In that case, one of the legal representatives of the deceased was served with a notice under section 143(2) of the Act. In the instant case, admittedly no notice has been sewed on the assessee. The cited decision is distinguishable on facts.

7. No substantial question of law arises in this appeal.   

8. Dismissed.   

 

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