COMMISSIONER OF INCOME TAX Vs. EQBAL SINGH SINDHANA
HIGH COURT OF DELHI
COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING NEW DELHI
EQBAL SINGH SINDHANA, D-13, ASHOKA NIKETAN, DELHI " 110092
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V.B.GUPTA, J. -
(1.) Being aggrieved by the order dated 13th July, 2006 passed by Income Tax
Appellate Tribunal (for short as 'Tribunal') in ITA No. 3259/Del/2004 relevant
for the assessment year 2001-02, the Revenue has filed the present appeal.
(2.) The brief facts are that Assessee filed his return of income on 31st
October, 2001 which was processed under Section 143 (1) of the Income Tax Act,
1961 (for short as 'Act') on 31st October, 2002. Thereafter, the return was
taken up for scrutiny and notice under Section 143 (2) of the Act was issued on
25th October, 2002 by registered post at the address given in the return of
income i.e. B-226, Vivek Vihar, Delhi. The said notice was returned undelivered
by the Postal Authorities with the remarks that "Plot No. - 226 does not
(3.) Thereafter, another notice was served under Section 143 (2) of the Act
on 14th November, 2002 and the assessment was completed on a total income of Rs.
56,70,560/- by order dated 4th March, 2004 passed under Section 143 (3) of the Act.;
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