M.M. Kumar, J. - (1.) THIS order shall dispose of ITA Nos. 205, 206 and 207 of 2004 because common questions of law have been raised in all these appeals. The necessary details of all these appeals along with related number of the appeal in this Court and before The Income Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal) are as under: Tribunal ITA No. 205/2004 ITA No. 1538 (Del) 1998 Asstt. Year 1987 -88 Dated 23.9.2003 ITA No. 206/2004 ITA No. 1539 (Del) 1998 Asstt. Year 1988 -89 Dated 23.9.2003 ITA No. 207/2004 ITANo. 1540 (Del) 1998 Asstt. Year 1989 -90 Dated 23.9.2003
(2.) THE revenue has claimed that the following substantial questions of law would arise for consideration of this Court: 1. Whether in the facts and circumstances of the case the ITAT was justified in annulling the assessment for the assessment year under consideration holding that after dropping the proceedings under Section 147/148 no fresh notice under Section 148 was issued to the assessee and without issuance of fresh notice under Section 148 assessment cannot withhold the test of validity ignoring that there was no order dropping the proceedings initiated with the issue of notice under Section 148 which was served upon the assessee's brother in 27.9.1991. 2. Whether in the facts and circumstances of the case the ITAT was justified in holding that there was no proper service of notice issued under Section 148 upon the assessee even when the notice was served upon Sh. Janardhan, real brother of the assessee on 27.9.1991 in accordance with Rule 15 Order V of the first schedule of Civil Procedure Code. Whether in the facts and circumstances of the case the ITAT was justified in holding that the return of income was filed in response to notices issued under Section 142(1) and not in response to notice under Section 148 ignoring that while submitting the return of income the assessee has himself stated that no notice under Section 148 was received by the assessee and return of income was filed under protest.
(3.) WHETHER in the facts and circumstances of the case the ITAT was justified in holding that the assessment order made under Section 144 was not assessment order made on the basis of return filed under Section 148 ignoring that the return of income was filed in response to notice issued under Section 148 though under protest.;