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1978 (9) TMI 190 - HC - Indian LawsExtract: .......have been served on the son of one of the partners of the firm. Service made in this manner was not valid service, and did not comply with the requirements of rule 77. 6. The question referred is answered in the negative, in favour of the assessee and against the Department. The assessee is entitled to its costs, which is assessed at ₹ 200/-,
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