Claim of Assessee that he never received Notice not tenable if he attends on date fixed for hearing

HIGH COURT OF DELHI Commissioner of Income-tax V/s. Vision Inc. IT Appeal NOS. 1142 of 2009 AND 64 of 2010 MAY 25, 2012  JUDGMENT R.V. EASWAR, J.  These are two appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961 (‘Act’, for short) for the assessment year 2003-04. The reason why there are two appeals by the Revenue for the same assessment year is this. In the appeal filed against the assessment order, the assessee questioned the validity of the assessment order as also the additions made therein on merits. The CIT (Appeals) upheld the val...