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2016 (2) TMI 830 - AT - Income TaxValidity of assessment - non-service of notice u/s.143(2) - Held that:- there is no evidence or even presumption of service of notice u/s.143(2) by post on the assessee. Since in the instant case, the department has not been able to demonstrate that notice u/s.143(2) was served within the statutory time limit, the assessment made on the basis of such invalid notice could not be treated to be valid assessment and, hence, such assessment order deserves to be treated as null and void and liable to be quashed and annulled. Accordingly, we allow assessee’s appeal on legal issue regarding non-service of notice u/s.143(2). The consequential additions thus have no legs to stand and the same accordingly stand deleted. The other grounds raised by the assessee have thus become infructuous and need no adjudication. - Decided in favour of assessee
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