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2019 (2) TMI 1944 - AT - Income TaxNo notice under section 143(12) - HELD THAT:- As evident from the above notice, it was served not on the assessee, but on one Abdul Wahid. The Department has not been able to show this notice to have been served on either the assessee, or on his agent. Therefore, the assessee is correct in contending that no notice under section 143(2) of the Act was served on him. Thus as relying HARSINGAR GUTKHA P. LTD. [2008 (5) TMI 443 - ALLAHABAD HIGH COURT] on the entire proceedings in the present case, culminating in the impugned order, are held to be null and void and are quashed.
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