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2018 (10) TMI 588 - AT - Income TaxValidity of scrutiny assessment - Non-service of the notice on the assessee - notice served through affixture - non adherence to mandatory condition for assessment - Held that:- It is really surprising that the notice sent through speed post remained undelivered upto 29th Sep., 2010 and thereafter the same must have been received by the Assessing Officer after 2 and 3 days, may be on 1st October, however, the A.O. passed the affixture order on 28.09.2010. We have failed to understand as to how the A.O. has perceived on 28.09.2010 about the non-service of the notice on the assessee that apparently seems to be mere formality without any basis ,which creates many doubts and shrouds in the genuineness of the assessment proceeding, hence, we do not any hesitation to hold that the notice dated 20.09.2010 as well as 28.09.2010 by way of affixture never been served upon the assessee and in the absence of statutory notices, the Assessment order can not be held valid and therefore on the aforesaid reasons is liable to be set aside and pursuant thereto the appellant order which is impugned herein also liable to be set aside. Assessing Officer failed to serve the notice to the assessee at his last known address and therefore not in confirmatory with the provisions of the Order-5, Rule -17 & Rule-20 of the C.P.C .- Decided in favour of assessee
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