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2019 (6) TMI 240 - AT - Income TaxValidity of assessment proceedings - non service of notice u/s 143(2) within the prescribed time OR served through a person, who is not authorised - objection filed before AO - HELD THAT:- CIT(A) has also dismissed legal ground taken by the assessee challenging validity of assessment proceedings consequent to non service of notice u/s 143(2) only on the ground that the assessee has participated in assessment proceedings and also filed various details in respect of issues involved in assessment. There is no grievance caused to the assessee by non service of notice required to be served u/s 143(2) without appreciating the fact that, when objection was filed before AO, the provisions of section 292BB has no application. Therefore, we are of the considered view that there is merit in the argument of the assessee that the notice required to be served u/s 143(2) which had not been served on the assessee within the time prescribed under the Act. Once the notice required to be served u/s 143(2) was not served on the assessee through proper channel, even though such notice has been served through a person, who is not authorised to receive notice, it is a case that the notice required to be served was not served on the assessee. Consequently, the whole assessment proceedings become vicious. In this case, on perusal of facts available on record, it is abundantly clear that notice u/s 143(2) has been served on the person, who is not authorised to receive notice or attend any proceedings before the AO. Therefore, assessment order passed by the AO, consequent to invalid service of notice / non service of notice to the assessee is bad in law and liable to be quashed. Accordingly, we quashed the assessment order passed u/s 143(3). - Decided in favour of assessee.
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