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2010 (12) TMI 418 - AT - Income TaxNotice u/s 143(2) - Service of notice - The AO shall first decide the issue regarding service of notice - In case it is established that notice has duly been served upon the assessee, then only he shall proceed to examine the other issues on merits - If the AO arrives at a conclusion that letter for service of notice was addressed to wrong premises, then he shall drop the proceedings - It is needless to say that whatever observations have been made by us are regarding bringing the point at home whether proper notice was served on the assessee or not - They should not be considered as an expression of opinion on the merits - They will not impair or injure the case of the AO or would not cause any prejudice to the defense/explanation of the assessee - Hence, the appeal of the assessee is allowed for statistical purposes.
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