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2008 (3) TMI 425 - HC - Income TaxAssessment- The assessee filed the return of income on October 31, 2001. The Assessing Officer issued notice dated October 29, 2002, under section 143(2) of the Act. It was sent through speed post on 30 October 2002, to the address mentioned in the return of income. The notice was redirected and it was served at the redirected address on Nov. 6, 2002. The Tribunal held that the notice had been sent within the period of limitation and hence the assessment made pursuant to such notice was a valid assessment. Held that- there was no presumption under the law that any notice sent by speed post must have been delivered to the assessee within 24 hours. Moreover, there was nothing on record to show at whose instance the notice was redirected and sent to the address at Noida. No notice under section 143(2) of the Act, which is mandatory requirement of law, had been served upon the assessee within the prescribed period.
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