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2012 (7) TMI 545 - HC - Income TaxNotice under section 143(2) of the Act - Held that:- Notice under the said section must be served on the assessee within the time stipulated in the proviso. In case the notice was not served within the said time limit the assessment order passed would be null and void - No attempt was made to serve the respondent-assessee at the correct address which was available with the Department - Subsequent attempt to serve another notice under section 143(2) long after the expiry of the limitation period – In favor of assessee
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