Dinesh Kumar Singh, J. - (1.) This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as "the Act') has been filed by the assessee against the order dated 17th June, 2011 passed by the Income Tax Appellate Tribunal, Agra Bench, Agra (hereinafter referred to as the "Tribunal") in ITA No.467/Agra/2009, Assessment Year (hereinafter referred to as "A.Y.") 1999-2000.
(2.) While admitting the appeal on 25th November, 2011, the following two questions of law were formulated:- "(A) Whether the Income Tax Appellate Tribunal has erred in law and on the facts of the case in holding that the service of notice dated 28.3.2006 issued under Section 148 of the Act, on the last known address, which the department had collected from the bank, whereas the last known address was available in the return filed by the petitioner, can be treated to be valid service? (B) Whether the proceedings in pursuance to the notice under Section 148 can be initiated without affecting service, which in accordance with Section 282 of the Income Tax Act, even if it is presumed can be made on an address, which is collected by the department from the bank, whereas known address was available with the department on Saral Form-5 of the petitioner?"
(3.) The Assessing Officer (hereinafter referred to as "A.O.") issued notice dated 28th March, 2006 under Section 148 of the Act to the assessee at the address i.e. 109, North Idgah Colony, Agra available on the assessee's Bank Account No.10309 in Canara Bank (SSI Branch), Sanjay Place, Agra.;