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2012 (10) TMI 207 - ITAT DELHIValidity of assessment framed u/s 143(3) – assessee contesting order on ground of notice being issued on 22.12.07 after the expiry of 12 months from the end of the month in which the return of income was filed i.e. 28.11.06 whereas Revenue contended notice being issued within the prescribed limitation on opinion of it being first issued on 12.10.2007 by speed post – Held that:- Section 27 of the General Clauses Act contains a presumption that where any Central Act requires any document etc. to be served by post, then the service shall be deemed to be effected where the envelope is properly addressing, proper stamps affixed thereon and posted by registered post, and unless the contrary is proved, the service is deemed to have been effected at the time at which the document would be delivered in the ordinary course of post. In view of this provision, a presumption arises that the notice has been served on the assessee within 2-3 days of posting. In present case, it is not the case that there is no office copy of this notice or that the notice was not addressed properly, or notice has been received back. Furthermore, the corresponding address on the said notice was same as on which subsequent notice u/s. 142(1) was complied with and it is held that the notice has been duly served on the assessee. Since, CIT(A) has not decided the merits of this case, we remit the issues on merits of the case of the files of the CIT(A).
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