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2015 (9) TMI 965 - HC - Income TaxNon service of notice under Section 143(2) - Held that:- The Court finds that the question of law stands covered against the Revenue by the decision of the Supreme Court in ACIT v. Hotel Blue Moon (2010 (2) TMI 1 - SUPREME COURT OF INDIA) where the Supreme Court has categorically held that the service of the notice under Section 143(2) of the Act upon the person to whom it is addressed is mandatory requirement. For the purposes of Section 282 (1) of the Act, it is seen that unless the person upon whom the notice was served is "an agent empowered to accept service", in terms of Order V Rule 12 CPC, such service of notice cannot be treated to be valid. In the present case, admittedly, Smt. Asha Mehra was not an agent of the Assessee duly empowered to receive notice on its behalf. It is seen in terms of the proviso to Section 292BB of the Act, the said provision would not apply where the Assessee has raised the objection before the completion of the assessment. In any event Section 292BB of the Act has been introduced retrospectively from 1st April 2000. In that view of the matter, the question is answered in favour of the Assessee and against the Revenue
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