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2015 (11) TMI 1054 - ITAT CUTTACKNon-service of notices under sections 143(2) and 142(1) - assessee argued that the service of notice has been made to a wrong person, who is not known to the assessee and, therefore, the assessment so made is illegal and bad in the eyes of law - Held that:- The service made on a wrong person who in fact is not related to the assessee either as an employee or an authorised-agent and, therefore, said service of notice is not valid in view of the provisions of section 282 of the Act and, therefore, notice so issued is void ab initio and the assessment so made is directed to be quashed. - Decided in favour of assessee.
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