Hon'ble Prakash Krishna,J.
The appeal is admitted on the following substantial questions no. 1 & 2.
"1. Whether the finding of the Tribunal that the notice under Section 148 of the Income Tax Act had been validly served on the appellant, by holding that the findings recorded in the Assessment Order and in the first appellate order were incorrect only because the envelope containing the unserved notice could not be found in the original records, is perverse and liable to be set aside?
2. Whether in view of the report of the Inspector (sent by the Assessing Officer to effect service of notice on the appellant) that the whereabouts of the appellant could not be ascertained and in absence of the Assessing Officer acting on that report by taking steps to serve the appellant through affixture, etc. on his last known address, the procedure prescribed for service of notice under Section 282 of the Income Tax Act stood complied with and the Tribunal is justified in holding that the notice was validly served on the appellant?"
Shri Dhananjay Awasthi, appearing on behalf of the respondent submits that looking to the nature of dispute in present appeal, the appeal may be heard finally.
As prayed, list on 10th April, 2012 for final disposal.
Sri Dhananjay Awasthi, learned counsel for the respondent may file reply, if any, by the next date.
The name of Sri Dhananjay Awasthi be shown as counsel for the respondent in the cause list.
(Prakash Krishna,J) (Ashok Bhushan,J) Order Date :- 27.3.2012 MK/