1. These four appeals by the Revenue under Section 260A of the Income Tax Act, 1961 (‘Act’) are against the common order dated 28th January 2010 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 3532/Del/2009 for the Assessment Year (‘AY’) 2003-04, ITA No. 3533/Del/2009 for AY 2004-05, ITA No. 1502/Del/2009 for AY 2001-02 and ITA No. 3531/Del/2009 for AY 2002-03.

2. By the order dated 28th July 2014, this Court framed the following two substantial questions of law for determination:

“1. Whether the Income Tax Appellate Tribunal (‘ITAT’) was right in nullifying the assessment orders on the ground that they were barred by limitation?

2. Whether the order of the Tribunal is perverse as the Assessee had never accepted service of notice under Section 147/148 of the Income Tax Act, 1961 dated 23.09.2005 and had claimed that the said notice was never served or received by him?”

3. The facts in brief are that the Assessee was engaged in the business of commission agent of food grains under the name and style of M/s. Rahul Enterprises as its proprietor. The Assessee filed its regu