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2003 (5) TMI 27 - HC - Income TaxBest judgment assessments in respect of all the four assessment years were framed under section 144 of the Act, on the basis of the material available on record - Tribunal has come to the conclusion that no notice under section 142(1) was served on the assessee and, therefore, the assessment order passed under section 144 was unsustainable. While holding so, the Tribunal has observed that the service of first notice by affixture was bad inasmuch as the procedure prescribed for effecting service by affixture was not followed by the Assessing Officer and as regards the second notice, nothing was brought on record to show that it was served on the assessee - finding recorded by the Tribunal cannot be faulted – said finding is essentially a finding of fact giving rise to no question of law
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