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2018 (12) TMI 468 - BOMBAY HIGH COURTValidity of Assessment u/s. 143(3) - non serving of notice - Revenue has failed to prove the satisfaction regarding service of notice u/s. 143(2) - Held that:- Tribunal has recorded that the notice was not dispatched through the postal authorities. As claimed to have been served through personal service. The notice did not bear the name of the person or identification of the person to whom it was served. The notice merely contained the signature with a date from which, according to the Tribunal, it cannot be ascertained to whom the notice was served. Tribunal records that in the Assessment proceedings, there was no recording of proceeding before 08.08.2008. This, was long after the alleged service of notice by the deponent on the Assessee. The Tribunal also noted that the Assessee was a company. There was noting on record to suggest that the notice, even if, served was on any person authorized by the Company to receive the same. AO had filed affidavit, claiming that the notice was duly served. However, Tribunal recorded that the said affidavit was not based on any personal knowledge of the deponent. It can thus be seen that on the basis of material on record, the Tribunal came to the conclusion that the Department failed to establish that the notice was duly served. Consequently, the stand of the Assessee that no such notice was served upon us, was accepted. No question of law, therefore arises. Appeal dismissed.
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