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of <h1>Appeal dismissed: Notice under section 143(2) not validly served.</h1> The High Court dismissed the appeal, affirming the Tribunal's decision that the notice under section 143(2) was not validly served on the assessee for the ... - Issues involved: Validity of notice u/s 143(2) of the Income-tax Act, 1961 for assessment year 2001-02.Summary:Issue 1: Service of notice under section 143(2) of the Income-tax Act, 1961The revenue challenged an order by the Income-tax Appellate Tribunal regarding the service of a notice on the assessee. The Assessing Officer issued a notice on 29-10-2002, but it could not be served through normal postal channels. An Inspector was then deputed to affix the notice at the last known address. The assessee denied receiving the notice due to the premises being locked. The Tribunal found that the revenue failed to prove that the notice was served on the assessee, as the affixation was done without an independent witness. The High Court upheld the Tribunal's decision, stating that the issue did not raise any substantial question of law.Conclusion:The High Court dismissed the appeal, affirming the Tribunal's decision that the notice under section 143(2) was not validly served on the assessee for the assessment year 2001-02.
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