TMI Blog2015 (1) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... the eyes of law. Application of Section 292BB of the Act - Held that: - the section do not cure the virus of non-issuance of the notice u/s 143(2) of the notice especially when the assessee had raised objection before completion of assessment proceedings. In absence of service of notice issued u/s. 143(2) of the Act the order passed by the AO were not maintainable - assessment held as invalid - appeal dismissed. - IT Appeal No. 7 (Gau.) of 2012 - - - Dated:- 27-1-2015 - H.L. Karwa, President and Rajendra, Member (A), JJ. For Appellant: S.P. Bhatia For Respondents: P.K. Mondal ORDER Rajendra, Member (A) 1. Challenging the order, dated 2-1-2012, of the CIT (A), Guwahati, the Assessee has raised the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... slip he noticed that it bore signature of the Authorised Representative (AR) of the assessee. But, the AR denied to have put his signature on the slip. The AR also stated that he was not authorized to receive notice on behalf of the assessee. The FAA also found that the notice did not bear the address or PAN of the addressee. Therefore, he held that service of the notice is highly doubtful. Before him the AR stated that the assessee had raised objection vide his letter dated 29.09.2009 about non service of the 143(2) notice. 2. After considering the submissions of the assessee and after examining the records, the FAA held that the assessee had participated in assessment proceedings, that as per the provisions of section 292BB the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as highly doubtful. Before us, at the time of hearing the DR could not place any evidence of service of notice. The FAA has mentioned that the notice did not bear the PAN or the address of the assessee. Considering these peculiar facts, we are of the opinion that there is no proof of service of notice allegedly issued by the AO u/s. 143(2) of the Act. In these circumstances we hold that the order passed by the AO for the year under consideration was invalid order and not sustainable in the eyes of law. As far as the provisions of section 292BB are concerned we are of the opinion that same do not cure the virus of non-issuance of the notice u/s. 143(2) of the notice especially when the assessee had raised objection before completion of asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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