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| The Tax Publishers2020 TaxPub(DT) 3577 (Ctk-Trib) INCOME TAX ACT, 1961
Section 143(3)
Order had been issued on 4-9-2014 for fixing case for hearing on 13-10-2014 which was duly dispatched to assessee on 12-9-2014 and it was not returned unserved. Also, assessee appeared from time to time before AO and never raised any objection regarding service of notice and jurisdiction of AO before AO as well as before CIT(A). Accordingly, assessee could not plea non-service of notice under section 143(2).
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Assessment - Validity - Assessee pleading non-service of notice under section 143(2) - Assessee appeared from time to time before AO and never raised any objection regarding service of notice
Assessee challenged validity of assessment framed by AO on the ground of non-service of notice under section 143(2). Also, assesse challenged jurisdiction of AO. Held: As evident from order-sheet produced by revenue, the order had been issued on 4-9-2014 for fixing case for hearing on 13-10-2014 which was duly dispatched to assessee on 12-9-2014 and it was not returned unserved. Also, assessee appeared from time to time before AO and never raised any objection regarding service of notice and jurisdiction of AO before AO as well as before CIT(A). Accordingly, assessee was not entitled to benefit under section 292BB and assessment was vaild.
REFERRED :
FAVOUR : Against the assessee
A.Y. : 2013-14
INCOME TAX ACT, 1961
Section 68
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