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2019 (4) TMI 1323 - ALLAHABAD HIGH COURTService of notice - validity of assessment order - ex parte proceedings - no notice was ever served on assessee,- HELD THAT:- As it is clear from the perusal of order of the assessing authority that the notice under Section 21(2) was served on the assessee but he did not participate in the reassessment proceedings and further neither the first appellate authority nor the Tribunal has recorded any finding or has come to conclusion that no notice was served on the assessee it was only the contention of the assessee which was recorded by the Tribunal while remanding back the matter to the assessing authority for decision afresh. No interference is required as the present revision is against a remand order, however, it is made clear that the assessing authority while passing the order shall first consider whether the notice under Section 21(2) of the Act was served on the assessee and further the proceedings are time barred or not. After considering the said question, the assessing authority shall pass the order as directed by the Tribunal. Revision disposed off.
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