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2015 (11) TMI 919 - AT - Income TaxNon-service of notice under section 143(2) - Held that:- Undisputedly notice of hearing under section 143(2) of the Act was issued on the last day of limitation/prescribed period for issuance of notice under section 143(2) of the Act, i.e., on September 30, 2011 at 15.19 hours by speed post. Therefore, the learned Commissioner of Income-tax (Appeals) has rightly held that probability of service of the said notice by midnight on the same day is very remote. However, onus is upon the Revenue to place evidence on record with regard to the service of notice under section 143(2) of the Act within the period of limitation. By issuing a notice by affixture, the assessment cannot be made to be valid on account of issuance of notice under section 143(2) of the Act in time. Undisputedly there is no evidence on record with regard to the service of notice under section 143(2) of the Act on the assessee within the prescribed period. As apparent, the notice was issued by speed post on the last day of limitation, i.e., September 30, 2011 at 15.19 hours, as such there is no possibility of its service on the same day. We accordingly find ourselves in agreement with the order of the learned Commissioner of Income-tax (Appeals) who has rightly held the assessment to be illegal and void ab initio. - Decided in favour of assessee.
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