Pandit Chaturbhuj Kaushik Education ... vs Assessee

Pandit Chaturbhuj Kaushik Vs. The AC IT, Education Societ y, Kurukshetra Pundri, Kaithal

PAN No. AAATP6800H

(Appellant) (Respondent)

Appellant By : Shri Permil Goel Respondent By : Shri Manjit Singh

Date of hearing : 01/05/2015 Date of Pronouncement : 01/05/2015

ORDER

Per Justice (Retd.) Dev Darshan Sud, President :

Through this Misc. Application the assessee has sought rectification of an error

which has crept into the order of Tribunal in C.O. No. 1/Chd/2011 (ITA No.

1411/Chd/2015.)

2. The Ld. counsel for the assessee submitted that while disposing off the appeal

the Tribunal has not considered the decision of Hon'ble Apex Court in the case of ACIT

& Another Vs. Hotel Blue Moon (2010) 321 ITR 362 (SC) though it is mentioned in the

appellate order that we have gone through the facts of the case and case laws while

dealing with the issue of non-service of notice.

3. We have gone through the decision in the case of ACIT v Hotel Blue Moon

(supra) and find it is distinguishable on facts. In that case the Hon'ble Apex Court was

concerned with the issue whether issue of notice u/s 143(2) of the Act within the

prescribed time was also mandatory for the purpose of Block Assessment under Chapter 2

XIV B of the Act. Admittedly, the assessment of the assessee is not made under Chapter

XIV B of the Act. We find that assessee's appeal is squarely covered by the decision of

Hon'ble Punjab & Haryana High Court in the case of V.R.A. Cotton Mills P. Ltd Vs.

Union of India & Others. (2013) 359 ITR 495 (P&H) . In that case it has been clearly

held that expressions 'serve and issue' are interchangeable and, therefore, the moment

a notice is signed and put in the course of transmission by the Department, the notice is

deemed to be served.

4. In these circumstances there is no merit in the submissions and accordingly we

reject the Misc. Application.

No other ground has been urged by the Ld. Counsel of the assessee before the

Bench.

5. In the result, Misc. Application is dismissed.

Order pronounced in the Open Court on 01/05/2015

Sd/- Sd/-

[T.R. SOOD] [Justice (Retd.)Dev Darshan Sud] ACCOUNTANT MEMBER PRESIDENT Dated : Ist May, 2015 Rkk

Copy to: The Appellant, The Respondent, The CIT, The CIT(A), The DR