RAM PRAKASH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY this application under Section 256(2) of the Income-tax Act, 1961, the applicant (assessee) requires us to direct the Tribunal to refer the following questions for the opinion of this court :

(2.) IN this case, the INcome-tax Officer passed the ex parte order as the applicant (assessee) failed to appear before him pursuant to the notice issued under Section 143(2). The service was effected on the applicant by resorting to affixation. The dispute was carried in appeal to the Appellate Assistant Commissioner, who dismissed the appeal. Then the dispute was further carried to the Tribunal which too decided the appeal ex parte.