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2016 (6) TMI 885 - AT - Income TaxValidity of assessment - non issue of notice -Held that:- If notice u/s 143(2) is not served on the assessee within the period prescribed in proviso to section 143(2), no valid assessment can be framed. Adverting to the facts of the instant case, it is found as an admitted position that the notice was affixed at the wrong address, which was never served on the assessee, as a consequence of which assessment was completed u/s 144 of the Act. Since the jurisdictional condition for making assessment, namely, the issue of notice u/s 143(2) was not satisfied,no valid assessment cannot follow. See Commissioner of Income Tax-II Versus M/s. Salarpur Cold Storage (Pvt.) Ltd. [2014 (8) TMI 732 - ALLAHABAD HIGH COURT] - Decided in favour of assessee
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