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2012 (6) TMI 378 - ITAT, NEW DELHIBlock Assessment - Validity of notice - notices u/s 143(2) and 115WE(2) of the I.T. Act – Held that:- According to the report of the Inspector/notice server, the notice was affixed on the main door of Shop No. 33. There was no evidence of any local person having been associated with in identifying the place of business of the assessee-respondent and the report was not witnessed by any person at all. It had been found to be flagrant violation of rule 17 of order V of the code which lays down a procedure to serve notice by affixture. assessment framed u/s 144 was invalid as no notice u/s 143(2) was validly served upon the assessee within the statutory time. appeal filed by the revenue is dismissed.
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