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2012 (6) TMI 16 - AT - Income TaxValid service of notice u/s 143(2), sine qua non for making assessment u/s 143(3)/144 - best judgement assessment - notice u/s 143(2) send to assessee at the address(given by assessee while applying for PAN), other than that given in the return of income for the year under consideration and earlier AYs, which was eventually returned by the postal authorities - Held that:- Sending of notice on the address, other than that given in the return of income, which was eventually returned by the postal authorities, does not amount to either service or deemed service of such notice. Further, notwithstanding the fact that change of address was not intimated by the assessee as per the provisions of section 139A(5), the legal consequences for non-service of notice u/s 143(2) on the address provided in the return itself, cannot be brushed aside. It is duty of AO to find out correct address. Effect of Section 292BB - Held that:- Assessment order reveals that the assessee did neither appear before the A.O. nor co-operated in any inquiry relating to assessment. Mere receipt of notice u/s 142 calling for information but not furnishing information in response to the notice, cannot be said to have 'co-operated in any inquiry in relation to an assessment or reassessment'. Hence provisions of Section 292BB are not attracted and it is held that there is no valid service of notice u/s 143(2) rendering assessment order passed void ab initio - Decided in favor of assessee.
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