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2012 (12) TMI 1148 - HC - Income TaxValidity of notice u/s 143(2) - availability of Assessee to receive the notice - Held that:- We find that admittedly the notice for the assessment year 2005-2006 was issued on 16.10.2006 u/s 143(2) and was served upon the petitioner on 2.11.2006. The proviso to Section 143(2)(ii) of the Act specifically provides that no notice shall be served on the assessee after the expiry of 12 months from the end of the month in which return has been furnished. The Parliament by en-acting the aforesaid proviso specifically, intended that the notice had to be served within a specified period and mere issue of a notice would not be sufficient. The notice had to be served upon the assessee within the period of 12 months from the end of the month on the day return has been filed. In the present case service on the authorized representative on 19.10.2006 cannot be treated to be a valid service in the eyes of law. The service has to be upon the assessee which in the present case was served on 2.11.2006. The principle laid down by Hon'ble Supreme Court in case of Assistant Commissioner of Income Tax and another Vs. Hotel Blue Moon(2010 (2) TMI 1 - SUPREME COURT OF INDIA) would be fully applicable to the facts of the present case. Therefore, the notice dated 16.10.2006 filed as Annexure-2 to the writ petition which has been served on the petitioner on 2.11.2006 was clearly barred by limitation.
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