RAM KANWAR Vs. COMMISSIONER OF INCOME TAX, GURGAON

JUDGEMENT

(1.) This is an appeal against the order of the Tribunal dated 08.08.2014 upholding the assessment in part. The matter pertains to the block period 01.04.1987 to 18.02.1997.

(2.) The appellant/assessee contends that the following three issues raise substantial questions of law:-

(3.) The first question sought to be raised is purely one of fact. The appellant contended that the notice under Section 143(2) of the Income Tax Act, 1961 (in short the Act) had not been served upon him. However, as rightly noted by the Tribunal, the original assessment order mentions the service of the notice under Section 143(2) of the Act. It is important to note that the assessee filed an appeal before the CIT (Appeals), but did not dispute the service of the notice under Section 143(2) of the Act upon him. It is even more important to note that the CIT (Appeals) set aside the assessment order and directed the Assessing Officer to pass a fresh order.