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2004 (5) TMI 40 - MADHYA PRADESH HIGH COURTProceedings under section 148 - we have not been able to notice any apparent illegality in the finding of the Tribunal when the Tribunal proceeded to uphold the initiation of proceedings on the merits - So far as the issue in relation to the service of notice under section 148 is concerned, we concur with the finding of the Tribunal which has dealt with this issue in its proper perspective. It was rightly held that it was served on the appellant and that no prejudice was caused to the appellant in any manner and that they got full opportunity to defend themselves and challenge the proceedings - In our opinion, not raising an objection, nor indicating the prejudice caused, we cannot possibly hold that any question of law much less pure and substantial question of law arises in the entire proceedings initiated against the assessee under section 148 – appeal dismissed
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