Notice sent by post within time but not served will be deemed as served within time

ACIT Vs. Sonal Industries Ltd. (ITAT Delhi) After completion of original assessment on 29.12.2008, there is no evidence of service of any notice under section 148 or 143(2). Shri O.P. Gupta, Advocate, has filed an affidavit to say that he never received any notice after the completion of the original assessment. The AO, by his own admission, has not served any notice u/s 148. In his report, he has only stated that a notice U/S 143(2)/142(1) was served for which he has no unmistakable evidence. Perusal of the reassessment order under appeal and the inspection of records unmistakably show that ...