- (1.) TRIBUNAL , Lucknow Bench, Lucknow, in Appeal (ITA) No. 168/Luck/2003 for the asst. yr. 1995 -96.
(2.) THE appeal has been admitted on the following two questions : "(I) Whether the learned Tribunal was justified in law and on the facts of the case in holding that the proviso to s. 143 (2)(ii) is also applicable in the case where return was filed in compliance with the notice under s. 148. (II) Whether the learned Tribunal was justified in holding that the assessments completed under s. 143(3)/147 r/w s. 148 are not valid when the ratio of Nawal Kishor and Sons Jeweller vs. Dy. CIT by the Tribunal (Special Bench) Lucknow Camp at New Delhi clearly held that non -issuance of notice under s. 143(3) is not a nullity but is an irregularity."
(3.) HEARD Shri D.D. Chopra learned senior standing counsel for Revenue. No one appears on behalf of the assessee despite service of notice. The brief facts of the case are that in response to the notice under s. 148 of the Act, the assessee vide letter dt. 2nd return filed may be treated return to have been filed in response to the notice issued under s. 148 of the Act. The notice prescribed in the proviso to s. 143(2) of the Act, the Tribunal held that the assessment order was not valid.;