INCOME TAX APPEAL No. 436 of 2012 at Allahabad

A.F.R. Reserved On : 18.08.2025 Delivered On :19.09.2025 HIGH COURT OF JUDICATURE AT ALLAHABAD INCOME TAX APPEAL No. - 436 of 2012 Mahesh Gautam .....Appellant(s) Versus Commissioner Of Income Tax .....Respondent(s) Counsel for Appellant(s) : Rahul Agarwal Counsel for Respondent(s) : Manu Ghildiyal Court No. - 40 HON'BLE SARAL SRIVASTAVA, J. HON'BLE ARUN KUMAR SINGH DESHWAL, J. Delivered by Hon'ble Arun Kumar Singh Deshwal, J. 1. Heard Sri Ankur Agarwal, Advocate, holding brief of Sri Rahul Agarwal, learned counsel for the appellant and Sri Manu Ghildiyal, learned counsel for the respondents. 2. Present income tax appeal has been filed u/s 260A of Income Tax Act, 1961 (hereinafter referred to as 'the Act, 1961') against the order dated 16.11.2011 passed by Income Tax Appellate Tribunal, Agra Bench, Agra for the A.Y. 2002-03. 3. Present appeal was admitted on 27.03.2012 on the following substantial questions of law: "1. Whether the finding of the Tribunal that the notice under Section 148 of the Income Tax Act had been validly served on the appellant, by holding that the findings recorded in the Assessment Order and in the first appellate order were incorrect only because the envelo