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2014 (12) TMI 424 - AT - Income TaxValidity of proceedings u/s 143(3) validity of service of notice u/s 282 Held that:- As per section 282 any notice under the Income Tax Act has to be served on the person named therein either by post or as if it were a summons issued by Court under the Code of Civil Procedure - Section 282 of the IT Act as effective on the date of issue of notice as on 17.9.2009 deals with the service of notice in general - nothing has been brought to notice by the department that the Board even as per sub section (2) hereinabove has made any rules providing for the addresses to which the communication referred to in sub-section (1) may be delivered or transmitted to the person therein named - any notice under the Income Tax Act has to be served on the person named therein either by post or as if it were a summons issued by the Court under the Code of Civil Procedure. In absence of mentioning of a specific actual date on which the assessee was served upon with the notice sent on 19.9.2008 it cannot be arrived at a conclusion that the notice was served well within the prescribed time limit - nothing is coming from record as to when this notice was served upon the assessee - The another notice issued u/s 143(2) dated 17.9.2010 which was served upon the assessee was admittedly beyond the prescribed time limit provided under the proviso to Section 143(2) of the Act - service of notice issued u/s 143(2) within the prescribed time limit is mandatory and condition precedent to proceed for framing of assessment u/s 143(3) - there is nothing on record to show as to on which date this notice was received at the given address of the assessee and on which date the same was re-directed. In CIT Vs. Vardhaman Estates (P) Ltd. [2006 (9) TMI 128 - DELHI High Court] it was held that in a case of service of notice u/s 143(2), the date of dispatch of notice is not deemed date of service and that where there was no material to suggest that the notice sent by speed post was served on any earlier date than that contended by the assessee, the assessment was not valid on the ground of limitation - the provisions laid down u/s 292BB of the Act regarding deeming of validity of a notice in certain circumstances are not helpful to the revenue as the proviso thereto extends shelter to the assessee in the present case who had raised objection about the validity of notice issued u/s 143(2) of the Act to the AO before the completion of the assessment - when there is nothing available on record to suggest that notice issued u/s 143(2) of the Act on the address that is FG- 67-C, Vikashpuri, New Delhi sent through speed post on 19.9.2008 was actually served upon the assessee within the time prescribed under proviso to Section 143(2)(ii) of the Act nor is there any scope of presumption of servicein absence of Rule 19A order V of CPC, no notice u/s 143(2) was served upon the assessee within the time limit prescribed under the proviso to Section 143(2)(ii) of the Act Decided against revenue.
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