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2012 (7) TMI 621 - AT - Income TaxAssessment u/s 143(3) - assessee contented that there being no notice to the assessee - Held that:- No where in the assessment proceedings before the AO, the assessee appeared to have disputed about non-service of notice and the validity of the assessment order. However, the issue non-receipt of notice was agitated before the learned CIT(A), who called for a remand report from the AO in this behalf. The AO filed his remand report before the CIT(A) and confirmed that the notice under Section 143(2) was served on the assessee on 17.3.2004. Presence of the assessee’s representative and Committee official from time to time and also filing written submissions on different dates as mentioned in the assessment order, carry undisputable fact that the assessee is present and fully aware of the proceedings being taken place in the department, and therefore the assessee should be estopped from raising the issue that the assessment was framed without any statutory notice, and therefore not convinced that no notice under Section 143(2) of the Act was issued and served - in favour of assessee.
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