NULON INDIA LTD Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) PRESENT appeal has been filed by the assessed challenging the impugned order dated 25th August, 2006 passed by the Income Tax Appellate Tribunal Delhi Bench "E" (for short as "Tribunal") in ITA No. 152/Del/2006 for the assessment year 2001 -02 vide which the appeal filed by the assessed against the order passed by Commissioner of Income Tax (Appeals) [for short as CIT (A)] was dismissed.

(2.) THE substantial question of law which arises for consideration in this case is:

(3.) THE Assessing Officer as well as CIT(A) held that the notice was issued at the address mentioned in the return and the change in address was not notified by the assessed and, thus, there is valid service of notice within the time prescribed and hence assessment made pursuant to the said notice is also valid.