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2017 (1) TMI 1195 - ITAT KOLKATAValidity of assessment u/s 143(3) - notice of hearing was served upon minor daughter - Held that:- There is merit in the submissions of the ld. AR of the assessee, as the proposition canvassed by the ld. AR for the assessee are supported by facts narrated by him. As per Section 15 of the Code of Civil Procedure, the notice should be served at least on any adult member of the family and if the notice is served upon a minor child it would be presumed that it has not been served on the assessee at all. The assessee has also explained before us the definition of the “child” and “adult” and the same we have noted in the above para. The assessee also filed the affidavit before the CIT(A) stating that he was neither aware about the notice u/s.143(2) nor any statutory notice u/s.143(2) has been served on him. Therefore, considering the factual position we are of the view that the order passed by ld. CIT(A) is a reasoned order and does not require any interference. Therefore, we confirm the order passed by ld. CIT(A). - Decided against revenue
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