2012 (7) TMI 545

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....tax Appellate Tribunal ("the Tribunal" for short) in the case of Mascomptel India Ltd. The appeal related to the assessment year 2006-07.   2. The requirement to serve a notice under section 143(2) of the Act was examined in CIT v. Lunar Diamonds Ltd. [2006] 281 ITR 1 (Delhi) and it was held that notice under the said section must be served on the assessee within the time stipulated in the p....

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....arte/best judgment assessment order was passed.   4. The Commissioner of Income-tax (Appeals) and the Tribunal have held that the aforesaid service by the affixture was not valid. The findings of the Commissioner of Income-tax (Appeals) and the Tribunal are that the assessee had mentioned a different address in the return of income-tax filed for the assessment year in question. In the return....