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2012 (3) TMI 343 - AT - Income TaxReopning - Validity of assessment order passed under section 143(2)(ii) - non-service of the notice - Held that:- Even if in the present assessment year, i.e., assessment year 2007-08, the assessee has fully participated in the assessment proceeding and even did not raise any objection till the completion of the said proceedings, yet the assessee can validly raise an objection for non-service of the notice under section 143(2) of the Act within the time-limit prescribed vide proviso to said sub-section, as section 292BB of the Act is applicable from the assessment year 2008-09. In this case, admittedly, the Assessing Officer has not sent the notice on the address given by the assessee in his return of income. We find no merit in the plea of the learned Departmental representative that the notice was issued on the address given in the application for the permanent account number. In fact, when the Assessing Officer selected the return of income for scrutiny then he has to adopt the address given on the said return. We, therefore, hold that assessment order passed by the Assessing Officer under section 143(2)(ii) is bad in law and we accordingly cancel the same.
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