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2013 (9) TMI 734 - PUNJAB & HARYANA HIGH COURTService of Notice u/s 143(2) within the time limit – Held that:- The onus to rebut the presumption of service of notice sent by post, lies upon the petitioner. The petitioner has failed to discharge this onus. The bald denial by the petitioner that notice was never received, in our considered opinion, is insufficient, to record a finding in favour of the petitioner - No reason to accept the petitioner's averments and submissions that notice dated 22.5.1992 was not served upon the petitioner, within the period of 12 months prescribed by the proviso to Section 143 (2) of the Act – Petition dismissed – Decided against the Assessee.
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