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2007 (1) TMI 122 - HC - Income TaxValidity Of service of notice u/s 143(2) - service beyond period of limitation or not - HELD THAT:- The fact that on January 11, 2001, Mr. Harish Bansal, chartered accountant, appeared before the Assessing Officer and filed his power of attorney and was asked to file details/information and thereafter on February 7, 2001, one Shri Mohammad Aslam, assistant along with M/s. S. Prasad and Co., chartered accountant, appeared before the Assessing Officer and filed a letter seeking adjournment, goes to show that notice u/s 143(2) of the Act has been duly served on the assessee through his representative on December 29, 2000, and that is why the representatives of the assessee have been appearing before the Assessing Officer in pursuance of the notice. Accordingly, we hold that the Income-tax Appellate Tribunal erred in observing that the notice u/s 143(2) of the Act has not been served upon the assessee and the assessment stands vitiated. The substantial question of law is answered in the affirmative, in favour of the Revenue and against the assessee. The present appeal filed by the Revenue is accordingly allowed and the order passed by the CIT(A) cancelling the impugned assessment is set aside and the matter is remanded back to the CIT(A) to consider the matter afresh in accordance with the law.
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