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2012 (7) TMI 360 - AT - Income TaxChallenge the assessment ex – parte u/s 144 - the notice was served after the due date - Held that:- Valid notice containing the address of the assessee, was issued by speed post to it on 16.8.2008 and the normal presumption is that this notice would have been received by the assessee - company within a period of one or two days. The notice has not been received back. Therefore, it is held that in absence of any valid rebuttal of service, the same deemed to have been made on the assessee - against assessee. Deletion of addition made by the AO u/s 40(a)(ia)for non-deduction of tax at source - Held that:- Only one notice has been issued in this case for making the assessment u/s 144 adequate opportunity of being heard was not granted to the assessee. Therefore, it is justified in admitting additional evidence under Rule 46(A)(3). The evidence showed that tax has been deducted and paid to the Central Government. Consequently there is no reason to disallow the expenditure Disallowance from laundry expenses, house keeping and service expenses have been deleted by mentioning that the AO has not brought any evidence on record that the expenses were not incurred in the course of business - in favour of assessee
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