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2016 (2) TMI 1270 - KARNATAKA HIGH COURTNo notice u/s 143(2) on the revised return furnished - HELD THAT:- Learned counsel appearing for the appellants are unable to produce the acknowledgement for having served the notice to the respondent-assessee as required under the relevant provisions of the Act and Rules. Therefore, answering the substantial questions of law does not arise for consideration. The Appellate Authority has taken into consideration all these aspects of the matter and recorded a clear finding of fact by assigning valid and cogent reasons, holding that no acknowledgment as such has been produced by the revenue, inspite of affording sufficient opportunity. Therefore, the reasoning given by the appellate authority and the appellate Tribunal is strictly in consonance with Section 143(2) of Income Tax Act. Therefore, interference by this Court is not called for.
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