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2012 (3) TMI 261 - HC - Income TaxNotice under Section 143(2) that the case was taken up for scrutiny - after the scrutiny Assessing Officer added an income of Rs. 43,91,913/ - The assessee contented that AO has exceeded the jurisdiction under Section 143(2) of the Act because the notice was sent to an address at which the assessee was not available and no presumption of service of notice upon the assessee within the period of limitation of 12 months of the end of the month in which the return was filed, could be drawn - Held that :- From the perusal of Section 27 of the General Clauses Act it is clear that service of notice would be deemed to be sufficiently effected if a letter containing the document is properly addressed, prepared and posted by registered post - revenue has sent the notice under Section 143(2) of the Act on a wrong address and not on the address mentioned in the income tax return and has not been able to substantiate by adducing any evidence that any notice under Section 143(2) was issued within the prescribed period of limitation.
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