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2012 (10) TMI 614 - HC - Income TaxValidity of notice u/s 143 - assessee society was selected by scrutiny under CASS - assessee contested for no notice was ever issued or served on him - Held that:- Tribunal has recorded categorical finding that the petitioner was maintaining bank accounts on the address on which notice under Section 143 (2) was sent. He has also shown the same address in his TDS certificates. He did not produce copy of the PAN card inspite of specific queries and demand. The TDS certificate and PAN were generated by computer system. It was found by the Tribunal that the petitioner had himself provided the address on which notice was sent. The notice was sent by speed post through postal authorities. The notice was served strictly in accordance with the procedure for service of notice provided in CPC raising a presumption under General Clause Act, as the envelope, which is duly stamped and sent to the correct address. Thus the service of notice under Section 142 (2) is finding of fact, which has been recorded considering the entire evidence and the relevant provisions of law including Section 282 of the Income Tax Act, which is procedural and will thus be taken to be retrospective in its effect - no substantial question of law arises - against assessee.
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