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2002 (9) TMI 85 - HC - Income TaxThe only question that was raised before the Tribunal and in fact throughout the proceedings by the assessee was that the notice under section 143(2) of the Income-tax Act, 1961, had not been validly served - In view of these findings, the Tribunal came to the conclusion that the notice under section 143(2) of the Act had not been validly served and, there fore, the assessments were cancelled. The question whether notice was validly served or not is a pure question of fact and, in our opinion, no question of law much less a substantial question of law arises from the order of the Tribunal. Consequently, these appeals are dismissed.
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