08 October 2009
serving of notice is important u/s 143(2) to assume jurisdiction u/s 143(3) , however check with the postal dept/ITO whether the notice was served prior to 30/9 and was returned back . it will be an irregular assessment , void if notice is not properly served . if the reply from the postal dept /ITo is negative , file an affidavit with the concerned AO that no notice was served properly u/s 143(2) read with sec 282 . pls protest before the proceedings are completed (if u agree to attend) and place yr protest on record , otherwise deeming provisions of 292BB may not be in your favor .
CAclubindia
