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2015 (2) TMI 544 - HC - Income TaxValidity of notice under Section 143(2) - whether served within the period of limitation so as to validate the assessment proceedings of assessment year (AY) 2006-07? - Held that:- This Court had directed the revenue to produce the original record of the assessment. Carbon copies of notice are on record and such notices were alleged to have been sent to the assessee before 31.7.2007, yet there is no material to show that they were dispatched. Another important aspect is that the notice was not sent through registered post nor affixed at the assessee’s address known to the revenue so as to allow presumption enacted under Section 7 of the General Clauses Act to operate. In these circumstances the notice issued after the period of limitation could not be held against the assessee as done by the CIT(Appeals) which rejected the appeal. Consequently, following the previous rulings of this Court, [i.e. Shyam Gopal Charitable Trust V. Director of Income Tax (2006 (11) TMI 149 - DELHI High Court ); BHPE KINHILL Joint Venture V. Addl. DIT (2007 (12) TMI 244 - ITAT DELHI-F) ; World wide Exports P. Ltd. Vs ITO (2004 (6) TMI 287 - ITAT DELHI-J )], it is held that the revenue did not discharge the burden of proving due service of notice which was caused by law upon it. Consequently, the findings of the ITAT and as well as CIT(Appeals) cannot be sustained. - Decided in favour of the appellant.
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