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2015 (1) TMI 1352 - AT - Income TaxService of notice - case of assessee is that notice u/s 143(2) of the Act was not served on him before passing the order u/s 153A of the Act - Held that: - the FAA held that the assessee had participated in assessment proceedings, that as per the provisions of section 292BB the assessment made by the AO had to be held valid assessment even if there was non-service of notice as per the provisions of the Act - there is no proof of service of notice allegedly issued by the AO u/s. 143(2) of the Act. In these circumstances, the order passed by the AO for the year under consideration was invalid order and not sustainable in 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.
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