Itxa/1211/2012 Of Commissioner Of Income Tax - Ii, Thane v. M/S. Waseeq Cafeteria

k IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1211 OF 2012 Commissioner of Income Tax - II V/s.M/s. M. Waseeq Cafeteria ...Appellant....Respondent. Mr. Suresh Kumar for the Appellant.Mr. Prem C. Tripathi for the Respondent. CORAM:S.C. DHARMADHIKARI ANDA.A. SAYED, JJ.DATED :5 NOVEMBER, 2014. P.C.: 1Having heard Mr. Suresh Kumar appearing on behalf of the Revenue in support of this Appeal which challenges the order passed on 28[th] March, 2012 by the Income Tax Appellate Tribunal, Pune Bench in Income Tax Appeal No.407/PN/2010, we are of the opinion that the factual finding of the Tribunal in paras 4 and 5 of the impugned order does not raise any substantial question of law. The Assessment Year is 2004-2005 and the notice under section 143(2) of the Income Tax Act, 1961 was not served within the period prescribed under the proviso to sub section (2)(ii) of this section on the Assessee. katkam k Therefore, the Assessing Officer erred in passing an order under section 143(3) of the Income Tax Act, 1961. There was no proof before the Assessing Officer so as to satisfy himself that the notice has been served or received by the Assessee. This is a finding of fact and the reasons assigned by the Tribunal cannot be said to be vitiated by any error of law apparent on the face of the record. 2Once there is no proof of service then the order of the Assessing Officer could not have been sustained. In such circumstances, the Appeal does not raise any substantial question of law. It is accordingly dismissed. No order as to costs. (A.A. SAYED, J.)(S.C. DHARMADHIKARI, J.)