{"id":163893,"date":"2002-09-17T00:00:00","date_gmt":"2002-09-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-vishal-gupta-on-17-september-2002"},"modified":"2015-03-03T05:01:40","modified_gmt":"2015-03-02T23:31:40","slug":"commissioner-of-income-tax-vs-vishal-gupta-on-17-september-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-vishal-gupta-on-17-september-2002","title":{"rendered":"Commissioner Of Income-Tax vs Vishal Gupta on 17 September, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Vishal Gupta on 17 September, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 259 ITR 704 P H<\/div>\n<div class=\"doc_author\">Author: N Sodhi<\/div>\n<div class=\"doc_bench\">Bench: N Sodhi, V Singh<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> N.K. Sodhi, J. <\/p>\n<p> 1. This order will dispose of two Income-tax Appeals Nos. 132 and 133 of 2002, in which common questions of law and facts arise.\n<\/p>\n<p>2. The only question that was raised before the Tribunal and in fact throughout the proceedings by the assessee was that the notice under Section 143(2) of the Income-tax Act, 1961, had not been validly served. It is on record that a notice under this provision was initially served on Smt. Radhika Gupta on April 17, 1998. Admittedly, Smt. Radhika Gupta has no concern with the assessee. Notices were again sent by registered post on April 29, 1998, but these were sent to a wrong address as the address to which they were sent was not given by the assessee. It is not known how the Department obtained this address. It is clear from the finding recorded by the Tribunal in paragraph 11 of its order that the address as furnished by the assessee was C\/o. Gupta and Gupta, Agro Tech., Near Police Post, Sadar Bazar, Karnal, and the notices<br \/>\nwere sent at the address of Hindustan Agro Tech. 106, HSIDC, Sector 3,<br \/>\nKarnal. In view of these findings, the Tribunal came to the conclusion that the<br \/>\nnotice under Section 143(2) of the Act had not been validly served and, there<br \/>\nfore, the assessments were cancelled. The question whether notice was validly<br \/>\nserved or not is a pure question of fact and, in our opinion, no question of law<br \/>\nmuch less a substantial question of law arises from the order of the Tribunal.\n<\/p>\n<p>Consequently, these appeals are dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Commissioner Of Income-Tax vs Vishal Gupta on 17 September, 2002 Equivalent citations: 2003 259 ITR 704 P H Author: N Sodhi Bench: N Sodhi, V Singh JUDGMENT N.K. Sodhi, J. 1. This order will dispose of two Income-tax Appeals Nos. 132 and 133 of 2002, in which common questions of law and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-163893","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Vishal Gupta on 17 September, 2002 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-vishal-gupta-on-17-september-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Vishal Gupta on 17 September, 2002 - Free Judgements of Supreme Court &amp; 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