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2018 (12) TMI 468

Validity of Assessment u/s. 143(3) - non serving of notice - Revenue has failed to prove the satisfaction regarding service of notice u/s. 143(2) - Held that:- Tribunal has recorded that the notice 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, .....

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AKIL KURESHI & M.S. SANKLECHA, JJ. Mr. A. R. Malhotra with Mr. N. A. Kazi, for the Appellant. Mr. Satish Modey with Ms. Aasifa Khan, for the Respondent. P.C: This Appeal filed by the Revenue, challenging the Judgment of the Income Tax Appellate Tribunal (for short "Tribunal"). Following questions are presented for our consideration: Whether, on the facts and in the circumstances of the case and in law, the Tribunal is right in holding that the assessment u/s. 143(3) of the Act is .....

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ssessee, 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 any notice u/s. 143(2) was issued by the Assessing Officer except the copy of notice dated 20.10.2007 purported to be served on the assessee on 23.10.2007. From the alleged notice, we find that this notice was not sent through the process of registered post or postal authorities but the revenue has .....

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ficer has made the claims on the basis of the assessment record. Even from the affidavits, it can be seen that the deponent has not claimed to have served the notice u/s. 143(2) and given the details of 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 ob .....

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ding 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 same. The Assessing Officer had filed affidavit, claiming that the notice was duly served. However, Tribunal recorded that the said affidavit was not based on any personal knowledge of the de .....

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