2010 (12) TMI 418

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....ddition of Rs.2,50,000/- in an assessment framed u/s 144 and working out the value of fringe benefit at Rs.1,16,790/-. The assessee thereafter filed revised grounds of appeal wherein it has taken separate grounds for impugning the assessment order passed u/s 144 and for impugning the order passed u/s 115WE of the Act. It also emerges out that before the learned CIT(A), it has filed two appeals against both these orders.   3. In brief, the first grievance of the assessee is that notice u/s 143(2) as well as 115WE(2) was not served upon the assessee within the stipulated time, therefore assessment order is null and void. The learned counsel for the assessee for buttressing his arguments drew our attention to pages 29, 30 and 31 of the....

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.... return. This letter fulfills all the ingredients of Section 143(2) of the Act. Learned DR produced original record before us.   4. We have duly considered the rival contentions and gone through the record carefully. Admittedly, if the AO wants to scrutinize the return of an assessee for the purpose of passing assessment order u/s 143(3), he has to serve a notice within twelve months from the end of the month in which return was filed. In the present case, the return was filed on 30.3.2007. Notice u/s 143(2) could be served upon the assessee upto 31.3.2008. The case of the AO is that notice u/s 143(2) was issued on 5.10.2007. It was sent through speed post and it was duly served on the address given by the assessee in the return. Th....

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....Act which is placed on page 30 of the paper book. Therefore, we deem it appropriate to set aside this issue to the file of the AO for fresh adjudication. We make it clear that AO has to collect the report from the postal authorities and has to record a categorical finding about this aspect. He has to record a finding whether notice was actually delivered on the address given by the assessee in the return or not.   5. As far as the disallowances on merits are concerned, these have been made in an ex-parte assessment order. After taking into consideration this dispute regarding service of notice, we set aside these issues also to the file of the AO for readjudication. The AO shall first decide the issue regarding service of notice. In....