Income Tax Notice Invalid: Incomplete Witness Details Render Section 143(2) Notice by Affixture Void; Section 292BB Inapplicable.

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....Validity of the issuance of notice u/s. 143(2) - Scope of proper service of notice - notice u/s. 143(2) served through affixture - Since in the instant case, the notice u/s. 143(2) was undisputedly served by affixture at the very first instance and the report of the Inspector does not give the complete details of the witnesses in whose presence such notice was affixed, therefore, we are of the considered opinion that there is no valid service of notice to the assessee before the statutory period for assuming jurisdiction and completing the assessment. Merely because the assessee has participated in the proceedings will not validate the assessment proceedings in absence of service of notice u/s. 143(2) of the I.T. Act and the provisions of section 292BB, in our opinion, cannot come to the rescue of the Revenue for invalid assumption of jurisdiction. - AT....