Section 68 Challenge: Assessee Not at Fault for Unserved Notices Due to Nonexistent Share Applicant Addresses.

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....Addition u/s 68 - Notice u/s 133(6) is issued by the AO could not be served on the share applicants and Inspector’s report also shows that this companies do not exists at the given address, we are of the view that no fault can be found against the assessee for this - AT....