(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) 1.0 We have heard Mr. M. R. Bhatt, learned senior counsel for the revenue in this tax appeal.
2.0 This appeal has been filed on the following proposed question. “Whether the Appellate Tribunal is right in law and on facts in holding that as notice u/s. 143(2) of the act was not issued and served, the assessment order passed u/2. 143(3) r. w. s. 147 of the act was not a valid order?”
3.0 The Income Tax tribunal has recorded the finding of fact that the notice under section 143(2) was not served on the assessee within a period of twelve months. Therefore, no such order could be passed under section 143(3) read with section 147 of the Income Tax Act.
4.0 We are in agreement that the view taken by the tribunal that it could not be established by the department that the notices were served on the assessee within a period of 12 months. Therefore, we do not find any substantial question of law arises for consideration of this Court. This tax appeal is accordingly dismissed.
[V. M. SAHAI, J.] Amit [N. V. ANJARIA, J.]