COMMISSIONER OF INCOME TAX Vs. MEENAKSHI DEVI

JUDGEMENT

(1.) WE have heard Sri R.K. Upadhyay, learned counsel for the appellant and Sri Rahul Agarwal, the learned counsel for the opposite party.

(2.) THE Appeal was admitted on the following substantial question of law :

(3.) WE find that the contention of the appellant that a notice under Section 143(2) of the Income Tax Act was issued by speed post on 17.3.2003 and again on 9.2.2004 is incorrect. The Commissioner of Income Tax (Appeal) as well as the Tribunal have given a categorical finding that the said notice so issued by speed post was a notice for penalty and was not a notice under Section 143(2) of the Income Tax Act. This, being a finding of fact, cannot be agitated now in these proceedings.