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2010 (8) TMI 1033 - HC - Income TaxJurisdiction of AO for service of notice u/s 143(2) - Facts of the case, Notice was duly served u/s 143 along with detailed questionnaire by the Dy. CIT, which was served upon the assessee on 21st April, 2006 when the jurisdiction stood transferred to him. Sec. 124(3) specifically provides for limitation of one month, inter alia, from the date of service of notice u/s 143(2). HELD THAT:- In the present case, admittedly objection was not taken within one month. Therefore, for this reason, we are of opinion that the order of the Tribunal holding that the assessment proceeding for the block period was without jurisdiction is not correct. We, thus, decide the question in favour of the Revenue and against the assessee. As a result thereof, the impugned order passed by the Tribunal is set aside and the matter is remanded back to the Tribunal to decide the appeal on merits.
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