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2009 (5) TMI 598 - AT - Income TaxReassessment - Whether in the given facts and circumstances of the case, the notice issued under s. 148 was served on the assessee as per law or not. If so, to what effect - On the address, Shri Jawahar Lal uncle of the assessee was found and who refused to receive the notice and told that Shri Arun Lal is out of India - assessee also raises an objection that the said notice under s. 148 was never received by him and this fact is recorded by the AO in the assessment order also - here is no material on record to suggest or to hold that any sincere attempt was made by the Revenue to make the service through normal mode Regarding applicability of section 292BB - in the case of Madan Lal Agarwal vs. CIT (1982 -TMI - 28542 - ALLAHABAD High Court) has held that a notice contemplated by s. 148 is a jurisdictional notice for initiating proceedings for making an assessment under s. 147 and any defect in that notice cannot be cured by anything done by the ITO subsequently - Tribunal has rightly held that s. 292B of the Act will have no application to the facts of the present case. The said section condones the invalidity which arises merely by reason of any mistake, defect or omission in a notice, if in substance and effect, it is in conformity with or according to the intent and purpose of the Act - Appeal is allowed
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