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2013 (7) TMI 15 - HC - Income TaxLegality of assessment order - no notice under Section 143(2) or 142(1) of the Income Tax Act, 1961 was served on the assessee - ITAT quashed assessment order as being illegal and void ab initio - Held that:- The appellant could not show before us that it had produced before the Tribunal any such material, which could have proved, beyond any shadow of doubt, that notices, under Sections 142(3) and 142(1), were, indeed, issued to the assessee-respondent herein and served upon the assessee-respondent herein as the appellant claims. At any rate when the assessee had denied receipt of notice, imperative it was, on the part of the dept. to produce requisite materials and, if available, such person(s), who had sent the notices as had been claimed by the Revenue. Nothing of the sort was, however, done by the appellant. Thus finding reached by the Tribunal, cannot be described as perverse. In favour of assessee.
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