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2017 (5) TMI 415 - AT - Income TaxQuashing the assessment made u/s 143(3) - legality of service of notice - deemed service of notice - Held that:- The assessee had changed its name. Further the assessee had not challenged the service of notice before the Assessing Officer and the assessee participated the assessment proceedings. In such a situation, the ld. CIT(A) is not justified in quashing the assessment made u/s 143(3) of the Act by the AO which is contrary decision of The Hon'ble Punjab & Haryana High Court in the case of Ramsh Khosla vs. ITO (1983 (12) TMI 35 - PUNJAB AND HARYANA High Court ) wherein held held that notice dispatched by the registered post either not received back or received back with endorsement ‘’refused’’ is deemed service.. Thus the appeal of the Revenue is allowed.
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