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TMI Blog2014 (9) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... the copy of the original 143(2) notice served on the assessee through the Postal Authorities through Speed Post. If this notice has been served through the Speed Post , where is the second copy which could have been served through the tear of acknowledgment , because there is only one original and one copy which is in the assessment records. This clearly shows that no notice under section 143(2) has been served on the assessee on 30.09.2009 through the tear of acknowledgment slip. Even on merits, it is not iced that the Assessing Officer has blindly disallowed the figures from the Balance sheet and the Prof it & Loss Account without giving any specified reason. The assessee has specifically vide a letter dated 16.12.2010 served on 22.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm on 30.09.2009. (2)(b) On the facts and in the circumstances of the case, the ld. CIT(A) erred in holding that the date of service of the notice u/s. 143(2) of the Act should be considered as the date of issue of the notice under consideration and in that way in holding that the notice u/s 143(2) sent through Speed Post on 30.09.2009 but actually served on the appellant firm on 03.10.2009 only, should be deemed to have been served on 30.09.2009, i .e. with the statutory time limit. (2)(c) On the facts and in the circumstances of the case, the ld. CIT(A) erred in holding that the notice u/s 143(2) of the Act, had been served within the statutory time limit and in that view, in rejecting the ground taken by the appellant against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served on the assessee only on 03.10.2009. It was the submission that in the assessment order the Assessing Officer mentions of an acknowledgment slip for service of the notice bearing the signature of the authorized signatory and the firm s seal is on record. Ld. A.R. drew our attention to page 23 of the paper book, which was a copy of the tear of acknowledgment . It was the submission that the signature was not that any of the authorized signatory of the assessee. It was the further submission that no notice under sect ion 143(2) was served on the assessee vide the tear of acknowledgment . It was the submission that 143(2) notice was served on the assessee through Speed Post which was posted from the Post Office at Siliguri on 30.09.2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Gujarat High Court has categorically held that the notice under section 143(2) having been served after the expiry of twelve months from the end of the month in which the return was furnished, Assessing Officer had no jurisdiction to frame the assessment and the Tribunal was justified in holding that the assessment order framed by the Assessing Officer was invalid. It was the submission that the assessment order passed by the Assessing Officer was liable to be quashed. On merits, it was the submission that in the assessment the Assessing Officer has without considering the submissions of the assessee made an arbitrary addition in respect of the unsecured loan, sundry creditors and advance from buyers as specified in the Balance-sheet an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The assessee has placed before us the copy of the original 143(2) notice served on the assessee through the Postal Authorities through Speed Post. If this notice has been served through the Speed Post , where is the second copy which could have been served through the tear of acknowledgment , because there is only one original and one copy which is in the assessment records. This clearly shows that no notice under section 143(2) has been served on the assessee on 30.09.2009 through the tear of acknowledgment slip. The service of the notice under section 143(2) would have to be accepted as mentioned in the postal records as 03.10.2009. Consequently as the notice has been served beyond the specified period of twelve months, respect fully fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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