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Assessment Order Passed without Serving Notice u/s 143(2) on Correct Address as per ITR is Invalid
Case Law Details
- Case Name
- Shri Abhishek Acharya Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2002-03
- Courts
- All ITAT, ITAT Mumbai
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Shri Abhishek Acharya Vs ITO (ITAT Mumbai)
The issue under consideration is whether the assessment order passed without serving of the notice u/s 143(2) on correct address as mentioned in ITR is considered as Valid order?
ITAT states that, the undisputed facts are that the notice under section 143(2) was not served on the assessee as is apparent from the reply of the AO in response to the RTI application dated 05.10.2018, ITAT observe from the perusal of the said application that the notice has not been served on the assessee. In our opinion, the non service of notice is factu...
