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2011 (4) TMI 941 - AT - Income TaxValidity of assessment - non receipt of show cause notice - Held That:- when assessee's Authorised Representative Shri Kulin Mehta made appearance before the AO how could notice under 143(2) failed to reach. Additional Grounds - Non receipt of notice - Held:- assessee ought to have raised this legal objection before the AO or in any case before the CIT[A]. Having chosen not to raise any objection before the AO and then not agitating the issue before the CIT[A], assessee cannot press this issue again before the Tribunal after a gap of 5 years because at that point of time it may not be always possible for the Revenue authorities to show the proof of service. In these circumstances, we reject the ground regarding validity of service of notice and hold that assessee has been served notice u/s.143[2]. Deduction 80IB -Individual flats less than 1500Sqft - Adjusent flats alloted to same buyer - Common electric metre - Kitchen was more of bedroom - Held That:- The flats have been merely shown in the municipal plan to be one, whereas on physical examination and all the surrounding circumstances which we have discussed in detail above, show that adjacent flat was meant to be single unit only. Thus exceed the requirement sof 80IB for claiming deduction. Decided against assessee.
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