Law:

Section:

Section 143 of the Income-tax Act, 1961 - Assessment - Issue of notice Where though assessee alleged that there was no proper service of notice, assessee was represented by an auditor who filed return, as alleged irregularity was practically waived by assessee she could not make any grievance of it [In favour of revenue] [Assessment year 2004-05] Sumitra Menon v. Asstt. CIT [2009] 315 ITR 111 (Mad.) According to the assessee, without serving a proper notice on the assessee and above all by effecting service on a total stranger, the Assessing Officer had passed the impugned order of assessment and that the said order was set aside by the Commissioner (Appeals) for the said irregularity in the service of notice to the assessee and the Tribunal ought not to have interfered with the order of the Commissioner (Appeals). Held that the alleged irregularity in the service of notice as pointed out by the assessee virtually faded into insignificance inasmuch as the assessee was represented by her own auditor, who filed the return on behalf of the assessee. That apart, neither in the course of the hearing before the Assessing Officer or before the Commissioner (Appeals), the assessee raised any grievance as regards the appearance made by the auditor on her behalf, on the footing that there was no proper service of notice in relation to the assessment proceedings initiated originally by the assessing authority, viz., the Joint Commissioner. Thus, it was rightly held by the Tribunal, that the alleged irregularity was practically waived by the assessee which could not be found fault with inasmuch as, at no point of time till the final order was passed by the Commissioner (Appeals), the assessee made any grievance as regards the representation and appearance made by one S in his capacity as auditor, who…

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