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2012 (4) TMI 286 - DELHI HIGH COURTValidity of notice issued u/s 142(1) dated 05.08.2011 for AY 2004-05 – assessee contests notice issued u/s 142(1) on ground of non-serving of notice u/s 148 dated 22.03.2011 - notice u/s 148 issued at old address - petitioner vide his letter in February 2006 informed A.O. about change in address – filed returns of subsequent AYs stating new address – Held that:- Petitioner was aware and knew that the A.O. has issued the notice u/s 148 at the address mentioned in the return. A clear distinction between “issue” and “service” of the notice has been drawn in case of R K Upadhyaya Vs. Shanabhai P. Patel (1987 (4) TMI 5 - SUPREME Court - Income Tax). Issue of notice within the prescribed time is a mandatory requirement and service of notice is a procedural requirement before completing the assessment. In these circumstances, the assessee can be treated as “served” with the notice u/s 148, which was earlier issued at the address mentioned in the return – Decided against the assessee.
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