Law:

Section:

Section 282 of the Income-tax Act, 1961 - Service of notice - Assessment year 2001-02 - Assessee-company filed its return of income on 31-10-2001 - Assessing Officer issued a notice under section 143(2) on 29-10-2002, which was sent through speed post on 30-10-2002 at address given in assessee's return of income - However, said notice was redirected at assessee's new address and was served on redirected address on 6-11-2002 - Revenue authorities held that notice having been sent by speed post on 30-10-2002, it must be presumed to have been received by assessee on 31-10-2002 and, thus, there was valid service of notice within time prescribed - Whether there is no presumption under law that any notice sent by speed post must have been served upon assessee within 24 hours - Held, yes - Whether when Assessing Officer was neither sure nor specific as to when notice in question had been served upon assessee and there was nothing on record to show at whose instance, notice was redirected, it could be said that notice under section 143(2) had been served upon assessee within prescribed period - Held, no K.R. Manjani for the Appellant. R.D. Jolly for the Respondent. JUDGMENT V.B. Gupta, J. - Present appeal has been filed by the assessee challenging the impugned order dated 25-8-2006 passed by the Income-tax Appellate Tribunal, Delhi Bench 'E' (for short as 'Tribunal') in ITA No. 152/Delhi/2006 for the assessment year 2001-02 vide which the appeal filed by the assessee against the order passed by Commissioner of Income-tax (Appeals) [for short as 'CIT(A)'] was dismissed. 2. The substantial question of law which arises for consideration in this case is : "Whether notice under section 143(2) of the Income-tax Act, 1961, in this case has not been served within the mandatory period as prescribed under the law?" 3. The brief facts of this case are that the assessee filed the return of income on 31-10-2001. The Assessing Officer issued notice dated 29-10-2002 under section 143(2) of the Income-tax Act, 1961 (for short as 'Act'). The same was sent through speed post on 30-10-2002 and it was issued at the address mentioned in the return of income being Nulon House, 10th Mile…

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