COMMISSIONER OF INCOME TAX Vs. BISHAL ENTERPRISES

JUDGEMENT

(1.) THE common question referred to us for our consideration at the instance of the revenue is as follows :

(2.) THE learned senior counsel pointed out that though the assessee was not technically served, an intimation to his counsel was given who had undertaken to file his vakalat. However, the learned counsel today appears and says that the assessee does not want to come forward to contest the matter. Hence, the assessee shall be deemed to have been served.

(3.) THE learned senior standing counsel for the department contends that this question is covered in favour of the revenue by the judgment of this court in CIT v/s. : [2000]242ITR363(Mad) , wherein it had already been held that the interest under Ss. 139(8) and 217 of the Income Tax Act, 1961, is leviable even in the case of the assessments, which have been completed for the first time under Sec. 147 read with Sec. 143(3) of the Act. In that view, the question is answered against the assessee and in favour of the revenue. No costs.