Assessment Invalid: Notice u/s 143(2) Not Served Timely, Lacks Evidence of Delivery Confirmation.

When there is nothing available on record to suggest that notice issued u/s 143(2) sent through speed post on 19.9.2008 was actually served upon the assessee within the time prescribed under proviso to Section 143(2)(ii), assessment u/s 143(3) is not valid - AT .....

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