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2009 (12) TMI 53 - HC - Income TaxAssessment u/s 144 – Assessee claims that notice u/s 143(2) not received - The assessee filed his return for the assessment year 2005-06 on 30.06.2006 admitting a total income of Rs.2,05,280/-. It is the case of the revenue that the revenue issued notice under section 143(3) of the Act, but there was no response. The assessment was completed under section 144 on 24.12.2007 on a total turnover of Rs.37,32,880/- and a demand of Rs.17,22,990/- was made. The assessee is a flute artist. He claimed to be a non resident for the previous year 2004-05 and claimed to have been in India only for a total period of 181 days, but that was not accepted by the department by saying that the assessee has not proved by producing his stay outside India – held that – since department failed to produce the evidence of service of notice u/s 143(2) the order passed under section 144 of the Act was invalid and ab initio void – decided in favor of assessee
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