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Section 143 of the Income-tax Act, 1961 - Assessment - Issue of notice - Assessment year 2001-02 - Assessee filed his return of income - Notice under section 143(2) was issued on 25-10-2002 by registered post at address given in return of income, i.e., B-226, Vivek Vihar, Delhi but said notice was returned undelivered by postal authorities with remark that plot No. 226 did not exist - Thereafter, assessment was completed - Assessee's case was that assessment was invalid for reason that no notice under section 143(2) was served on it within time prescribed by proviso to this section - Records revealed that alphabet 'B' was missing in endorsement made by postal authorities which established that postman had not gone to plot No. B-226 and there was interpolation on address of assessee mentioned on registered envelope, i.e., over alphabet 'B' - Whether it could be said that no notice under section 143(2) had been served upon assessee within prescribed period and, therefore, assessment made by Assessing Officer was invalid - Held, yes FACTS The assessee filed his return of income for the assessment year 2001-02 which was processed under section 143(1). Thereafter, the return was taken up for scrutiny and notice under section 143(2) was issued on 25-10-2002 by registered post on the address given in the return of income, i.e., B-226, Vivek Vihar, Delhi but the said notice was returned undelivered by the postal authorities with the remark that 'plot No. 226 did not exist'. Thereafter, the assessment was completed. In appeal, the assessee contended that the assessment was invalid for the reason that no notice under section 143(2) was served on him within the time prescribed by the proviso to this section, as it existed at the relevant time. The Commissioner (Appeals) obtained a remand report from the Assessing Officer and held that the statutory notice under section 143(2) having been issued on 25-10-2002, on the basis of address given in the return of income was within time and, therefore, the assessment could not be held to be invalid and, accordingly, he confirmed the assessment. On appeal, the Tribunal held that no notice under section 143(2) had been served on the…

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