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2018 (12) TMI 468

ice was not dispatched through the postal authorities. As claimed to have been served through personal service. The notice did not bear the name of the person or identification of the person to whom it was served. The notice merely contained the signature with a date from which, according to the Tribunal, it cannot be ascertained to whom the notice was served. Tribunal records that in the Assessment proceedings, there was no recording of proceeding before 08.08.2008. This, was long after the alleged service of notice by the deponent on the Assessee. The Tribunal also noted that the Assessee was a company. - There was noting on record to suggest that the notice, even if, served was on any person authorized by the Company to receive the s .....

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lue Moon 321 ITR 362, notice was mandatory. It is undisputed that Revenue had issued such notice. The dispute revolves around the question whether the notice was served on the Assessee or not. The Assessee, had at the first available opportunity, raises the objection to service of notice before the Assessing Officer. The Assessing Officer did not decide this question but proceeded to frame the Assessment. Before the Tribunal, this issue was also contested by the Assessee. The Tribunal held that there was no proof of service of notice on the Assessee, by making following observations: We find that the first entry in the assessment proceedings is dated 08.08.2008 and prior to that date there is nothing on the assessment records to show that a .....

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issuance of notice. As regards the alleged notice u/s. 115WE(2), there is nothing on record to show that any such notice was issued to the assessee. Further, when the return filed by the assessee was accepted by the Assessing Officer then there was no question of any proceedings or raising the objection by the assessee against the service of notice u/s. 115WE(2). Therefore, the affidavit filed by the revenue as well as assessment u/s. 115WE(2) would not help the case of the revenue. As regards t he plea that the case of the assessee is covered u/s. 292 BB, it is pertinent to note that this provision has been inserted in the statute by the Finance Act, 2008 w.e.f. 01.04.2008 and, therefore, the provisions of section 292 BB are not applicabl .....

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