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2021 (10) TMI 660 - AT - Income TaxValidity of the assessment initiated without service of the notice u/s. 143(2)(i) - Notice was never served upon the assessee within the limitation period - HELD THAT:- In the present case since the notice u/s. 143(2) of the Act was not served upon the assessee within specified period i.e on or before the Ist day of June 2003, therefore, the assessment framed in the absence of service of notice u/s. 143(2) of the Act on the assessee within the specified period provided u/s. 143(2)(i) of the Act for the relevant assessment year under consideration by the Assessing officer was not valid. Accordingly, the same is quashed. Appeal of the assessee is allowed.
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