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2014 (1) TMI 133 - HC - Income TaxProtective assessment - Validity of mode of service of notice - Held that:- The notice issued to assessee returned unserved - A notice was handed over to the departmental representative for service on the assessee - The departmental representative was unable to report whether service was effected on the assessee or not - He placed before the Tribunal a copy of the letter from the concerned assessing officer in which it was reported that the assessments of the A.O.P. was set aside by the appellate authority and fresh assessment has already been made vide order under section 144 of the Act which has become final - The Tribunal, did not go into the merits of the matter and treated the departmental appeal as unadmitted and consigned it to record leaving it open to get the matter revived after giving satisfactory explanation for its failure to get the earlier notice serviced - The Tribunal ought not to have consigned the matter to record and should have taken appropriate steps by exercising powers under section 255(6) read with section 131 of the Act - Substantive assessment of the same income has been made at the hands of the AOP consisting of nine persons which has become final, therefore, protective assessment of the same income made at the hands of the respondent assessee cannot stand - Decided against revenue.
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