TMI Blog2012 (7) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... was made to serve the respondent-assessee at the correct address which was available with the Department - Subsequent attempt to serve another notice under section 143(2) long after the expiry of the limitation period – In favor of assessee - 1 of 2012 - - - Dated:- 4-1-2012 - SANJIV KHANNA, EASWAR R. V., JJ. JUDGMENT 1. This appeal by the Revenue under section 260A(1) of the Income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , New Delhi. The notice could not be served and was received back with the remark of the postal authority that "no such person exists at the address mentioned". An inspector was deputed to serve the notice personally but he also reported that the company was not available at the address. The Assessing Officer, thereafter, served the notice by affixture. Date of notice of the affixture is, however, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated October 1, 2007, at I-GF, AGCR Enclave, Karkardooma, Delhi. The said address was also mentioned in the balance-sheet, profit and loss account, tax audit report as well as the assessment order under section 143(3) dated February 30, 2007, for the assessment year 2005-06, i.e., the immediately preceding assessment year. 5. The aforesaid facts speaks for themselves. No attempt was made to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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