NULON ELECTRONICS LTD. vs. INCOME TAX OFFICER

ITA - 828 / 2008HC Delhi01 August 20081 pages

For Petitioner: MR.K.R.MANJANI

AI SummaryDismissed

What did the High Court hold?

The High Court held that the ITAT's finding that the notice under Section 143(2) of the Income Tax Act, 1961, was served on the assessee on or before 31.10.2002, was a finding of fact. The Court found no reason to interfere with this factual determination. The reasoning was based on the ITAT's examination of the facts and circumstances, and its reliance on the precedent set by the High Court itself in CIT v. Shanker Lal Ved Prakash. The ratio decidendi is that a finding of fact by the ITAT, supported by its own High Court's precedent, is not to be disturbed unless there are compelling reasons. The operative direction was to dismiss the appeal.

What were the facts?

The assessee filed an appeal before the High Court of Delhi for assessment year 2001-2002, challenging the order of the Income Tax Appellate Tribunal (ITAT) dated 29.02.2008. The sole issue concerned the date of service of the notice under Section 143(2) of the Income Tax Act, 1961. The Assessing Officer dispatched the notice by speed post on 26.10.2002. The assessee claimed receipt on 02.11.2002, with no date stamp on the received envelope. The ITAT, relying on the High Court's decision in CIT v. Shanker Lal Ved Prakash, concluded that the notice was served on or before 31.10.2002.

What were the issues?

1. Whether the notice under Section 143(2) of the Income Tax Act, 1961, was served on the assessee on or before 31.10.2002. Assessee's contention: The assessee argued that the notice was received on 02.11.2002, implying it was served after the statutory deadline of 31.10.2002. No specific authorities or precedents were mentioned by the assessee in the provided text. Revenue's contention: The revenue, through the Assessing Officer and implicitly supported by the ITAT, contended that the notice was served on or before 31.10.2002. The ITAT relied on the decision of this Court in CIT v. Shanker Lal Ved Prakash: 300 ITR 243 (Delhi) to support this conclusion.

Which sections of the Income-tax Act were involved?

Section 143(2)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . 01.08.2008 . Present: Mr K. R. Manjani for the Appellant. Mr R. D. Jolly for the Respondent. . + ITA 828/2008 . This appeal has been preferred by the assessee in respect of the assessment year 2001-2002 against the Income Tax Appellate Tribunal?s order dated 29.02.2008. The only point sought to be raised for the consideration of this Court is with regard to the date of service of the notice under Section 143 (2) of the Income Tax Act, 1961. According to the learned counsel for the appellant the notice was required to be served by 31.10.2002. It is an admitted position that the notice was sent by speed post by the Assessing Officer on 26.10.2002. The appellant states that the same was received by it on 02.11.2002. There is no date stamp on the envelope on which the said notice was received by the appellant. The Tribunal, after examining the entire facts and circumstances of the case and placing reliance on the decision of this Court in the case of CIT v. Shanker Lal Ved Prakash: 300 ITR 243 (Delhi), came to the conclusion that the said notice had been served on the assessee on or before 31.10.2002. This is a finding of fact and we do not find any reason to interfere with the said finding. The appeal is dismissed. . BADAR DURREZ AHMED, J . . . RAJIV SHAKDHER, J August 01, 2008 SR . 2

Recent GST High Court judgments

Search GST case law →